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

Eric W. K. Tsang

Journal of Management Studies, 2002, vol. 39, issue 1, 51-65

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.

Date: 2002
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