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Self‐Serving Attributions in Corporate Annual Reports: A Replicated Study

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  • Eric W. K. Tsang

Abstract

This study is a replication of Bettman and Weitz (1983) in the Singapore context. Data from Letters to Shareholders in 208 annual reports published in 1985 and 1994 were used to analyse the patterns of causal explanations for corporate performance outcomes. The general self‐serving pattern of attributions found in the original study was also identified in this study. However, the data of the original study do not unequivocally support either the motivational or informational explanation for the existence of self‐serving attributions, whereas the latter explanation is strongly supported by the data of this study. This finding is consistent with the growing evidence provided by cross‐cultural psychological research indicating East Asians’ greater sensitivity to situational influences when making causal attributions. In short, the present study clearly illustrates the important role of replication in the knowledge accumulation and theory development of strategy research.

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  • Eric W. K. Tsang, 2002. "Self‐Serving Attributions in Corporate Annual Reports: A Replicated Study," Journal of Management Studies, Wiley Blackwell, vol. 39(1), pages 51-65, January.
    • Handle: RePEc:bla:jomstd:v:39:y:2002:i:1:p:51-65
    DOI: 10.1111/1467-6486.00282
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    Cited by:

    1. Meijer, L.L.J. & Huijben, J.C.C.M. & van Boxstael, A. & Romme, A.G.L., 2019. "Barriers and drivers for technology commercialization by SMEs in the Dutch sustainable energy sector," Renewable and Sustainable Energy Reviews, Elsevier, vol. 112(C), pages 114-126.
    2. Aerts, Walter, 2005. "Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 493-517, August.
    3. René Fahr & Anica Rose, 2017. "Causal Reasoning in Corporate Annual Reports: The Truth and Nothing But the Truth?," Working Papers Dissertations 25, Paderborn University, Faculty of Business Administration and Economics.
    4. Suárez Fernández, Óscar, 2016. "¿Es neutral la información sobre resultados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 204-215.
    5. Walter Aerts & Ann Tarca, 2010. "Financial performance explanations and institutional setting," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 421-450.
    6. Isabel-María García-Sánchez & Víctor Amor-Esteban & Alejandra García-Sánchez, 2021. "Different Leaders in a COVID-19 Scenario: CEO Altruism and Generous Discourse," Sustainability, MDPI, vol. 13(7), pages 1-19, March.
    7. Flora F. T. Chiang & Thomas A. Birtch, 2010. "Appraising Performance across Borders: An Empirical Examination of the Purposes and Practices of Performance Appraisal in a Multi‐Country Context," Journal of Management Studies, Wiley Blackwell, vol. 47(7), pages 1365-1393, November.
    8. Boxer, Rosie & Berry, Aidan & Perren, Lew, 2012. "Differing perceptions of non-executive directors’ roles in UK SMEs: Governance conundrum or cultural anomaly?," Accounting forum, Elsevier, vol. 36(1), pages 38-50.
    9. Tomi Laamanen & Johan Wallin, 2009. "Cognitive Dynamics of Capability Development Paths," Journal of Management Studies, Wiley Blackwell, vol. 46(6), pages 950-981, September.
    10. Flora F. T. Chiang & Thomas A. Birtch, 2006. "An empirical examination of reward preferences within and across national settings," Management International Review, Springer, vol. 46(5), pages 573-596, September.
    11. Shogo Katoh & Rick (H.L.) Aalbers & Shintaro Sengoku, 2021. "Effects and Interactions of Researcher’s Motivation and Personality in Promoting Interdisciplinary and Transdisciplinary Research," Sustainability, MDPI, vol. 13(22), pages 1-19, November.

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