The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Self‐serving attributions, managerial cognition, and company performance
Abstract
Past research using managers' attributions for good and poor performance in annual reports has repeatedly demonstrated that management takes credit for good outcomes. However, there is disagreement about whether this pattern of attributions reflects attempts to manage impressions in stakeholders or biased perceptions on the part of management, and whether it is associated with increases or decreases in future performance. In this study, attributions in letters to shareholders in the annual reports of public utilities were analyzed. The results showed the same general pattern of attributions as was found in previous studies. However, the relationship between this pattern of attributions and performance (earnings per share growth) was generally negative. Implications of these results for future research are discussed.
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Citations
Cites
Judgment under Uncertainty: Heuristics and Biases
(1982) · doi:10.1017/cbo9780511809477 · Cited by 8,240
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"Spontaneous" causal thinking.
Weiner, B. (1985) · Psychological Bulletin · doi:10.1037/0033-2909.97.1.74 · Cited by 998
Cited by
Duriau, V. J., Reger, R. K., & Pfarrer, M. D. (2007) · Organizational Research Methods · doi:10.1177/1094428106289252 · Cited by 1,544
Lant, T. K., Milliken, F. J., & Batra, B. (1992) · Strategic Management Journal · doi:10.1002/smj.4250130803 · Cited by 939
The chairman’s statement ‐ A content analysis of discretionary narrative disclosures
Smith, M., & Taffler, R. J. (2000) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570010353738 · Cited by 462
Osborne, J. D., Stubbart, C. I., & Ramaprasad, A. (2001) · Strategic Management Journal · doi:10.1002/smj.166 · Cited by 285
Convergence Versus Strategic Reorientation: The Antecedents of Fast-paced Organizational Change
Gordon, S. S., Stewart, W. H., Sweo, R., & Luker, W. A. (2000) · Journal of Management · doi:10.1177/014920630002600508 · Cited by 189
Metadata
- Authors
- Clapham, S. E., & Schwenk, C. R.
- Venue
- Strategic Management Journal
- Publisher
- Wiley
- Published
- 1991-03
- Volume
- 12
- Issue
- 3
- Pages
- 219-229
- ISSN
- 0143-2095 (ISSN-L)
- 1097-0266
- OpenAlex
- W2017138664
- Cited by
- 258
- References
- 3
- FWCI
- 11.18
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
