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Internal and External Attributions by Managers in Earnings Conference Calls

dc.contributor.advisor Mayew, William
dc.contributor.advisor Venkatachalam, Mohan
dc.contributor.author Chen, Zhenhua
dc.date.accessioned 2013-01-16T20:29:05Z
dc.date.available 2013-01-16T20:29:05Z
dc.date.issued 2012
dc.identifier.uri https://hdl.handle.net/10161/6166
dc.description.abstract <p>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.</p>
dc.subject Accounting
dc.title Internal and External Attributions by Managers in Earnings Conference Calls
dc.type Dissertation
dc.department Business Administration


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