The Justification of Organizational Performance in Annual Report Narratives

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 fram...

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Bibliographic Details
Main Authors: Marcelo Sanches Pagliarussi, Izabella Frinhani Tessarolo, Antonio Thadeu Mattos da Luz
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2010-04-01
Series:BAR: Brazilian Administration Review
Subjects:
Online Access:http://www.anpad.org.br/periodicos/arq_pdf/a_1050.pdf