Internal Credit and External Blame: Self-Attribution in Operations and Supply Chain Performance
Published Online:19 Jun 2026https://doi.org/10.1287/msom.2025.0548
References
- (2022) Credit shock propagation along supply chains: Evidence from the CDS market. Management Sci. 68(9):6506–6538.Link, Google Scholar
- (2026) A firm’s operational risk: Data set and empirical evidence. Manufacturing Service Oper. Management 28(1):326–341.Link, Google Scholar
- (2004) Why do managers explain their earnings forecasts? J. Accounting Res. 42(1):1–29.Crossref, Google Scholar
- (2024) Vocal delivery quality in earnings conference calls. J. Accounting Econom. 80(1):101763.Crossref, Google Scholar
- (2022) The origins of firm heterogeneity: A production network approach. J. Political Econom. 130(7):1765–1804.Crossref, Google Scholar
- (1983) Attributions in the board room: Causal reasoning in corporate annual reports. Admin. Sci. Quart. 28(2):165–183.Crossref, Google Scholar
- (2008) Are overconfident CEOs born or made? Evidence of self-attribution bias from frequent acquirers. Management Sci. 54(6):1037–1051.Link, Google Scholar
- (2019) Supply chain proximity and product quality. Management Sci. 65(9):4079–4099.Link, Google Scholar
- (2025) Global business networks. J. Financial Econom. 166:104007.Crossref, Google Scholar
- (2023) Trade and foreign economic policy uncertainty in supply chain networks: Who comes home? Manufacturing Service Oper. Management 25(1):126–147.Link, Google Scholar
- (2023) The value of response time information in supply chain bargaining. Manufacturing Service Oper. Management 25(1):19–35.Link, Google Scholar
- (1991) Self-serving attributions, managerial cognition, and company performance. Strategic Management J. 12(3):219–229.Crossref, Google Scholar
- (2005) Do behavioral biases affect prices? J. Finance 60(1):1–34.Crossref, Google Scholar
- (2015) Information sharing in supply chains: An empirical and theoretical valuation. Management Sci. 61(11):2803–2824.Link, Google Scholar
- (1998) Investor psychology and security market under-and overreactions. J. Finance 53(6):1839–1885.Crossref, Google Scholar
- (2023) Do you still need a manual smart contract audit? Preprint, submitted June 21, https://arxiv.org/abs/2306.12338.Google Scholar
- (2025) ChatGPT for textual analysis? How to use generative LLMs in accounting research. Management Sci. 71(9):7888–7906.Link, Google Scholar
- (2019) In search of behavioral opportunities from misattributions of luck. Acad. Management Rev. 44(4):896–915.Crossref, Google Scholar
- (2023) Impact of traceability technology adoption in food supply chain networks. Management Sci. 69(3):1518–1535.Link, Google Scholar
- (2024) The Llama 3 herd of models. Preprint, submitted July 31, https://arxiv.org/abs/2407.21783.Google Scholar
- (2012) Using online video to announce a restatement: Influences on investment decisions and the mediating role of trust. Accounting Rev. 87(2):513–535.Crossref, Google Scholar
- (2021) How valuable is financial flexibility when revenue stops? Evidence from the COVID-19 crisis. Rev. Financial Stud. 34(11):5474–5521.Crossref, Google Scholar
- (2024) Detecting hallucinations in large language models using semantic entropy. Nature 630(8017):625–630.Crossref, Google Scholar
- (1999) An empirical examination of conference calls as a voluntary disclosure medium. J. Accounting Res. 37(1):133–150.Crossref, Google Scholar
- (2022) Causal attribution, benefits sharing, and earnings management. Contemporary Accounting Res. 39(2):893–916.Crossref, Google Scholar
- (2006) Does past success lead analysts to become overconfident? Management Sci. 52(4):489–500.Link, Google Scholar
- (2024) Inventory as a financial instrument: Evidence from China’s metal industries. Management Sci. 70(6):3645–3663.Link, Google Scholar
- (2022) LoRA: Low-rank adaptation of large language models. 10th Internat. Conf. Learn. Representations.Google Scholar
- (2021) From help to harm: Increases in status, perceived under-reciprocation, and the consequences for access to strategic help and social undermining among female, racial minority, and white male top managers. Organ. Sci. 32(4):1120–1148.Link, Google Scholar
- (2014) Are seemingly self-serving attributions in earnings press releases plausible? Empirical evidence. Accounting Rev. 89(2):635–667.Crossref, Google Scholar
- (2023) OM forum—Supply chain finance redefined: A supply chain-centric viewpoint of working capital, hedging, and risk management. Manufacturing Service Oper. Management 25(6):2074–2084.Google Scholar
- (2012) Supply chain performance under market valuation: An operational approach to restore efficiency. Management Sci. 58(10):1933–1951.Link, Google Scholar
- (2017) Are founder CEOs more overconfident than professional CEOs? Evidence from S&P 1500 companies. Strategic Management J. 38(3):751–769.Crossref, Google Scholar
- (1997) Information distortion in a supply chain: The bullwhip effect. Management Sci. 43(4):546–558.Link, Google Scholar
- (2023) Building responsive and resilient supply chains: Lessons from the COVID-19 disruption. J. Oper. Management 69(3):352–358.Crossref, Google Scholar
- (2012) Self-serving attribution bias, overconfidence, and the issuance of management forecasts. J. Accounting Res. 50(1):197–231.Crossref, Google Scholar
- (1985) Reactions to feedback: The role of attributions. Acad. Management J. 28(2):291–308.Crossref, Google Scholar
- (2011) When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks. J. Finance 66(1):35–65.Crossref, Google Scholar
- (2024) The bullwhip effect in servitized manufacturers. Management Sci. 71(1):1–20.Google Scholar
- (2025) Restructuring global supply chains: Navigating challenges of the COVID-19 pandemic and beyond. Manufacturing Service Oper. Management 27(4):1025–1036.Link, Google Scholar
- (2021) The bullwhip effect in supply networks. Management Sci. 67(10):6153–6173.Link, Google Scholar
- (2021) Be careful what you wish for: CEO and analyst firm performance attributions and CEO dismissal. Strategic Management J. 42(10):1880–1908.Crossref, Google Scholar
- (2019) Task interdependence and firm performance in outsourced service operations. Manufacturing Service Oper. Management 21(3):658–673.Link, Google Scholar
- (2002) Capability traps and self-confirming attribution errors in the dynamics of process improvement. Admin. Sci. Quart. 47(2):265–295.Crossref, Google Scholar
- (2021) Blame attribution and disclosure propensity. Accounting Rev. 96(4):405–432.Crossref, Google Scholar
- (2025) The news in earnings announcement disclosures: Capturing word context using LLM methods. Management Sci. 71(11):9831–9855.Link, Google Scholar
- (2014) Attributional tendencies in cultural explanations of M&A performance. Strategic Management J. 35(9):1302–1317.Crossref, Google Scholar
- (2021) Operations-related structural flux: Firm performance effects of executives’ appointments and exits. Production Oper. Management 30(7):2188–2210.Crossref, Google Scholar
- (2025) Impact of OM content in earnings calls on a firm’s stock performance. Management Sci. 71(9):7929–7947.Link, Google Scholar
- (2024) Curtailing bank loan and loan insurance under risk regulations in supply chain finance. Management Sci. 70(4):2682–2698.Link, Google Scholar
- (2021) When ignorance is not bliss: An empirical analysis of subtier supply network structure on firm risk. Management Sci. 67(4):2029–2048.Link, Google Scholar
- (2017) Well known or well liked? The effects of corporate reputation on firm value at the onset of a corporate crisis. Strategic Management J. 38(10):2103–2120.Crossref, Google Scholar
- (2024) Text-based measure of supply chain risk exposure. Management Sci. 70(7):4781–4801.Link, Google Scholar
- (2022) The effects of stock-based incentives on inventory management. Management Sci. 68(7):5068–5086.Link, Google Scholar
- (2015) The supply chain effects of bankruptcy. Management Sci. 61(10):2320–2338.Link, Google Scholar
- (2024) Larger and more instructable language models become less reliable. Nature 634(8032):61–68.Crossref, Google Scholar

