21 college students evaluated an hypothetical manager's statement assigning credit for success to himself, superiors, or subordinates. A subordinate-creditor received more favorable ratings than did a superior-creditor or self-creditor. The superior-creditor, like the self-creditor, may have been perceived as making a self-serving statement.
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TetlockP. E. (1980) Explaining teacher explanations of pupil performance: a self-presentation interpretation. Social Psychology Quarterly, 43, 283–290.