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| Tekijä: | Aerts, W. |
| Otsikko: | Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes |
| Lehti: | Accounting, Organizations and Society
2005 : AUG, VOL 30:6, p. 493-517 |
| Asiasana: | Accounting Management Organizations |
| Kieli: | eng |
| Tiivistelmä: | This article examines whether attributional biases in accounting narratives could be primarily the result of a cognitive informational process rather than of an external impression management process. Capital market context is treated as a pivotal variable to discern situations of strong and weak motivational influences and contrast the self-serving reasoning tendencies in companies. The research shows that self-serving tendencies in attributional behaviour are substantially affected by contextual factors with motivational impact. |
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