FIGURE 1 Scatterplot of GN and VN Full Sample (n = 201). GN and VN are scored on five-point scales. GN = 2.84 is the estimated breakpoint in the data. Before the breakpoint GN does not significantly predict VN (β = −0.171, p = 0.511, R² = 0.007, n = 67). After the breakpoint GN significantly predicts VN (β = 0.840, p < 0.001, R² = 0.502, n = 134). More

FIGURE 2 Regression Estimates from Table 3 Estimates were derived using the regression coefficients in Table 3 , column 1. High/Low GN and VN = +1(−1) SD from the mean. Weak Competitor (Strong Competitor) = competitor forecast of 4–6% (14–16%) growth. More

FIGURE 1 Experimental Designs (Two Overlapping 2 × 2 Between-Subjects Design)^{a a} The four cells labeled 3, 4, 5, and 6 were used to test our first hypothesis while the four cells labeled 1, 2, 3, and 4 were used to test our second hypothesis. Culture is a measured factor. Participants were American or Chinese. COC type (COC) is manipulated at two levels: typical Chinese-type code of conduct (more principles-based) versus typical U.S.-type code of conduct (more rules-based). Explicitness of the dysfunctional behavior (Explicitness) is manipulated at two levels according to whether specific rules regarding the dysfunctional behavior in the cases are clearly stipulated (explicit) or not (not explicit). Case is a within-subject factor. Participants were each asked to respond to two cases: Gift and Overbilling. More

Panel A: Gift Case More

Panel B: Overbilling Case ^a Perceived probability was measured on an 11-point scale with endpoints labeled 0 percent and 100 percent. More

Panel A: Gift Case More

Panel B: Overbilling Case ^a Perceived probability was measured on an 11-point scale with endpoints labeled 0 percent and 100 percent. More

Panel A: Trading Screen More

Panel B: Performance Self-Assessment Screen More

Panel C: Accounting Detail Figure 1 presents screenshots of the market interface displayed during trading (Panel A), during performance self-assessment (Panel B), as well as a detail highlighting differences between the regimes (Panel C). Panel B question reads, “Please rate your performance in the... More

FIGURE 2 Average Market Prices—Experiment One (Eight Markets) Average Market Prices are reported per period, averaged for each regime. Fundamental Value (dark gray) is also reported, as are maximum values (if assets returned HIGH dividend in all remaining periods) and minimum values (if assets re... More

FIGURE 1 Predicted Effects of the Evaluation of a Management Accountant's Task Performance More

FIGURE 2 Experimental Procedure More

FIGURE 3 Evaluation of Task Performance Figure 3 presents the simple averages for the three task performance-related questions in the four treatments. Using the factor instead of the simple averages leads to a similar pattern. More

FIGURE 4 Underlying Processes of Distorted Subjective Performance Evaluations [Standardized Regression Weights] *, **, *** Represent significance at the < 0.10, < 0.05, and < 0.01 levels, respectively. More