Explaining Performance in Annual Reports: Are American or Japanese Executives More Self-Serving?

Sidle, Stuart D.
February 2009
Academy of Management Perspectives;Feb2009, Vol. 23 Issue 1, p81
Academic Journal
The article presents a management research brief of the 2008 study "East-West differences in attributions for company performance: A content analysis of Japanese and U.S. corporate annual reports," by Reggy Hooghiemstra, comparing the presence of the self-serving attribution bias in Japanese and American corporate executives. A review of the methodology and results of the study is given, noting the content analysis of corporate letters of multiple companies. Psychological elements discussed include cultural norms of modesty and the conflict between individual and corporate reputation.


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