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| Format: | Artículo científico |
| Language: | en |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração
2010
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| Online Access: | https://www.redalyc.org/articulo.oa?id=84112372006 |
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| _version_ | 1866812565455110144 |
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| author | Izabella Frinhani Tessarolo |
| author_facet | Izabella Frinhani Tessarolo |
| contents | The Justification of Organizational Performance in Annual Report Narratives Izabella Frinhani Tessarolo Marcelo Sanches Pagliarussi Antonio Thadeu Mattos da Luz Administración y Contabilidad Attribution theory impression management corporate annual reports In this paper, the nature of organizational discourse is theoretically underpinned by the concept of self-serving attributions, a type of causal reasoning that allows the writer to take credit for good news and avoid blame for bad news. We incorporated signaling theory to the extant theoretical framework for self-serving attributions in order to develop hypotheses for the expected levels of attributional bias in the justification of organizational performance. A sample of 49 companies was selected, both from a bad year and a good year regarding the capital market context. Each company´s Letter to Shareholders was content analyzed in order to test our propositions concerning the presence and intensity of self-serving attributions in that section of annual reports. The results partially corroborate the proposed theoretical hypotheses, but the sample size is an issue in terms of robustness. Nevertheless, the results indicate that companies attempt to create a positive corporate image to external stakeholders even when negative performance occurs in a clearly favorable external context. Moreover, we observed that companies with positive performance in a good external context blame negative effects on the environment in a proportion equivalent to that observed for companies with positive performance in a bad year. 2010 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84112372006 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.2 Vol.7 |
| format | Artículo científico |
| id | redalyc_84112372006 |
| language | en |
| publishDate | 2010 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração |
| spellingShingle | The Justification of Organizational Performance in Annual Report Narratives Izabella Frinhani Tessarolo Administración y Contabilidad Attribution theory impression management corporate annual reports The Justification of Organizational Performance in Annual Report Narratives Izabella Frinhani Tessarolo Marcelo Sanches Pagliarussi Antonio Thadeu Mattos da Luz Administración y Contabilidad Attribution theory impression management corporate annual reports In this paper, the nature of organizational discourse is theoretically underpinned by the concept of self-serving attributions, a type of causal reasoning that allows the writer to take credit for good news and avoid blame for bad news. We incorporated signaling theory to the extant theoretical framework for self-serving attributions in order to develop hypotheses for the expected levels of attributional bias in the justification of organizational performance. A sample of 49 companies was selected, both from a bad year and a good year regarding the capital market context. Each company´s Letter to Shareholders was content analyzed in order to test our propositions concerning the presence and intensity of self-serving attributions in that section of annual reports. The results partially corroborate the proposed theoretical hypotheses, but the sample size is an issue in terms of robustness. Nevertheless, the results indicate that companies attempt to create a positive corporate image to external stakeholders even when negative performance occurs in a clearly favorable external context. Moreover, we observed that companies with positive performance in a good external context blame negative effects on the environment in a proportion equivalent to that observed for companies with positive performance in a bad year. 2010 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84112372006 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.2 Vol.7 |
| title | The Justification of Organizational Performance in Annual Report Narratives |
| topic | Administración y Contabilidad Attribution theory impression management corporate annual reports |
| url | https://www.redalyc.org/articulo.oa?id=84112372006 |