However, the western academics believe that listed companies have lost fair and neutral status in the performance attribution process and resulted in a self-serving attribution.
However, the western academics believe that listed companies have lost fair and neutral status in the performance attribution process and resulted in a self-serving attribution.
然而，西方学者认为，上市公司在解释业绩成因过程中可能偏离公允和中立的立场，存在“自利性倾向”。