Attribution differences in corporate accounting narratives : comparing between U.S.A, Japan and Singapore.
Koh, Hong Jin.
Lee, Ker Nong.
Tang, Joanna Chai Li.
Date of Issue2004
College of Business (Nanyang Business School)
A study of performance-attribution statements from accounting narratives of three nations. Self-enhancing/protecting tendencies, though found to exist in all the countries studied, seem more predominant in Asian than Western society, contrary to previous research.
Final Year Project (FYP)
Nanyang Technological University