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Internal and External Attributions by Managers in Earnings Conference Calls

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Date
2012
Author
Chen, Zhenhua
Advisors
Mayew, William
Venkatachalam, Mohan
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Abstract

In this study, I examine whether managers make self-serving attributions by internally (externally) attributing favorable (unfavorable) performance or demonstrate leadership by accepting blame and deflecting praise when communicating with analysts and investors. After validating the attribution measure I use in this paper, I find that managers tend to attribute favorable performance to internal factors and unfavorable performance to external factors, consistent with self-serving attribution being the dominant force. I also find that investors react negatively to mangers' internal attributions. Further analysis reveals that more internal attributions are associated with lower earnings persistence.

Type
Dissertation
Department
Business Administration
Subject
Accounting
Permalink
https://hdl.handle.net/10161/6166
Citation
Chen, Zhenhua (2012). Internal and External Attributions by Managers in Earnings Conference Calls. Dissertation, Duke University. Retrieved from https://hdl.handle.net/10161/6166.
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This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 United States License.

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