Article1991

Self‐serving attributions, managerial cognition, and company performance

258 citations0/0 files storedStrategic Management Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 258 citations exist upstream.

References

1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1982Judgment under Uncertainty 1990Basic Content Analysis 1984Judgment Under Uncertainty: Heuristics and Biases.1982Judgment under uncertainty: Causality and attribution 1978Decision making: A psychological analysis of conflict, choice, and commitment 1972Victims of Groupthink

Cited by

2010Research in Cognition and Strategy: Reflections on Two Decades of Progress and a Look to the Future 2002On the Discursive Construction of Success/Failure in Narratives of Post-Merger Integration 2002A resource-based analysis of sustainable competitive advantage in a global environment 2007The role, function, and contribution of attribution theory to leadership: A review 2001Strategic groups and competitive enactment: a study of dynamic relationships between mental models and performance 1998

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.