← Search Review of Accounting Studies Vol. 19 No. 2 2014 Fishing for excuses and performance evaluation François Larmande1,2; Jean-Pierre Ponssard3,4,5,6 1 École de management de Lyon · 2 HEC Paris · 3 Centre National de la Recherche Scientifique · 4 Ifo Institute for Economic Research · 5 École Polytechnique · 6 Université d'Angers DOI10.1007/s11142-013-9268-1 Volume19 Issue2 Pages988-1008 Languageen Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓