Performance Attributions: A Cross Cultural Study Comparing Singapore, Japan and US Companies

Halim, Hendrik; Chew, Irene Keng Howe

doi:10.28945/90

Cited by 3 publications

(1 citation statement)

References 23 publications

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“…Attribution theories try to understand how ordinary people deal with information in order to understand and explain social reality. As Halim and Chew (2008) observe, it is the attribution of causes or the meaning we give to phenomena, and not the phenomena themselves, that determine our actions at an individual or group level. Attributions are explanations from ordinary citizens for what is happening around them.…”

Section: The Scene: the Trialmentioning

confidence: 99%

Crime and Punishment: the Impact of Skin Color and Socioeconomic Status of Defendants and Victims in Jury Trials in Brazil

Silva¹,

Lima

2016

Span. J. Psychol.

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Social judgments are often influenced by racism. Voluntary crimes against life, and in particular the crime of homicide, may be the most critical situations of the impact of racism in social judgments. We analyzed 114 homicide trials conducted by the 1st Jury Court, in a Brazilian judicial capital, concluded between 2003 and 2007, for the purpose of investigating the effects of skin color and the socioeconomic status of the defendant and the victim of homicides in the jury trial court's decision. The results indicate that the social and economic profile of defendants and victims of homicide is identical. They are almost all poor (more than 70%), with low education (more than 73%) and frequently non-Whites (more than 88%). We found that judges assign longer sentences to black (β = .34, p = .01) and poor defendants (β = .23, p < .05). We even verified that the poorer the defendant, the higher was the corresponding conviction rate (Wald's Test = 5.90, p < .05). The results are discussed based on theories of social psychology and criminological sociology, which consider the relationship between skin color and socioeconomic status in social judgments and in discrimination.

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Section: The Scene: the Trialmentioning

confidence: 99%

Crime and Punishment: the Impact of Skin Color and Socioeconomic Status of Defendants and Victims in Jury Trials in Brazil

Silva¹,

Lima

2016

Span. J. Psychol.

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Causal Attributions for Corporate Performance: A Cross-Cultural Comparison of Chinese and U.S. American Companies

Xu¹

2011

Journal of International and Intercultural Communication

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Impression management in chairmen’s letters: An empirical study of banks’ annual reports in MENA region

Mahboub¹,

Mostapha²,

Hegazy³

2016

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The study aims to investigate the extent of existence of strategies of impression management (IM) in the narrative section of 200 annual reports of a sample of 50 banks in five different countries of Middle East and North Africa (MENA) region (Egypt, Jordan, Lebanon, Saudi Arabia, and United Arab of Emirates) for 2011-2014. Seven variables were employed to identify the existence of IM strategies in the chairmen’s letters of the bank’s annual reports. By employing descriptive statistics, frequency distribution and proportion test, it was found that four out of the seven strategies have existed in the chairmen’s letters. These strategies are reading ease manipulation, visual and structural manipulation, performance comparisons, and performance attribution. It is interesting to note that the narrative of the annual report of major banks in MENA region was very difficult to read. This result may perhaps encourage more consideration to the obstacles of effective communication that are the basic mean of facilitating rational resource decision making. Moreover, the results demonstrated that management of banks in MENA region choose benchmarks that portray current bank performance in the best possible light; further they highlight good news rather than bad news and placing this good news in the most emphasized sections of the chairmen’s letters; also they prefer to blame the environment for bad news, but take the credit themselves for good news. Therefore, the study recommends auditing regulators to issue a new standard in which auditors are required to confirm the reliability of the information in the accounting narratives of banks annual reports.

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Performance Attributions: A Cross Cultural Study Comparing Singapore, Japan and US Companies

Cited by 3 publications

References 23 publications

Crime and Punishment: the Impact of Skin Color and Socioeconomic Status of Defendants and Victims in Jury Trials in Brazil

Crime and Punishment: the Impact of Skin Color and Socioeconomic Status of Defendants and Victims in Jury Trials in Brazil

Causal Attributions for Corporate Performance: A Cross-Cultural Comparison of Chinese and U.S. American Companies

Impression management in chairmen’s letters: An empirical study of banks’ annual reports in MENA region

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