Self-interest Attribution Behavior in Annual Reports under the COVID-19 Pandemic-Taking restaurant companies for example

ABSTRACT

The outbreak of the COVID-19 pandemic at the end of 2019 has caused a profound impact on economic development. The catering, logistics and tourism industries have suffered a huge blow. This paper selects the catering industry as the research object, selects the 2019 and 2020 annual reports of five representative listed catering companies, classifies and summarizes the stated criteria for determination of the occurrence of self-interest attribution, calculates the degree of self-interest attribution, and compares and analyzes whether the self-interest attribution behavior of the five case companies before and after the COVID-19 pandemic stands out or amplifies the self-interest attribution behavior of the companies. The case studies showed that the degree of self-interest attribution was higher in the poor-performing companies, and that the impact of the COVID-19 pandemic on the self-interest behavior of restaurant companies was prominent, and that the poor external environment was more likely to lead to a higher degree of self-interest attribution behavior. © 2022 IEEE.