Chen, Yu-Lin - In: Accounting and Business Research 44 (2014) 6, pp. 656-675
Drawing on the notion of <italic>guanxi</italic>, <italic>which is obligation-bound</italic>, in Confucian cultures, this study investigates whether rating leniency and rating compression in performance evaluation are based on supervisor-subordinate acquaintanceship, alma mater ties, and subordinates' physical proximity to their...