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Contemporary Accounting Research Vol. 42 No. 3 2025

The effects of relative performance information on subsequent cooperation

Xinyu Zhang

S. C. Johnson Graduate School of Management, Cornell SC Johnson College of Business Ithaca New York USA

Abstract

Using two experiments, I examine the effects of relative performance information (RPI) on social bonding and subsequent cooperation. In Experiment 1, participants in groups of four first complete a more or less difficult individual math task and then participate in a public goods game. I find that RPI significantly increases contributions in the public goods game when group members exhibit similar performance levels in the individual task and when the task is more difficult. Conceptually, RPI in such a setting fosters social bonds by revealing a common challenge shared by group members. In scenario‐based Experiment 2, with performance level held constant, RPI strengthens social bonds when peers similarly miss a difficult target but not when they similarly surpass an easy target. Additionally, the inclusion of ranking information in RPI negatively impacts social bonding, regardless of target difficulty. While prior research predominantly examines RPI through the lens of social comparison, this study illustrates the conditions under which RPI can also foster social bonds and enhance subsequent cooperation.

DOI
10.1111/1911-3846.13045
Volume
42
Issue
3
Pages
1684-1712
Language
en
Sources
crossref openalex

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