Texas Christian University

About: Texas Christian University is a education organization based out in Fort Worth, Texas, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 3245 authors who have published 8258 publications receiving 282216 citations. The organization is also known as: TCU & Texas Christian University, TCU.

Lie detection across cultures

Abstract: Can people detect deception by watching a liar's nonverbal behavior? Can lies be detected across cultures? In the current paper, we report the first cross-cultural study to date of the detection of deception from nonverbal behavior. Americans and Jordanians were videotaped while telling lies and truths; other Americans and Jordanians watched the resulting videotapes and made lie detection judgments. Results showed similar patterns of lie detection within each of the two culture but no lie detection across cultures. In both the U.S. and Jordan, people who avoided eye contact and paused in the middle of speaking were judged to be deceptive. The findings are discussed within an adaptive perspective.

Know Your Customer: How Salesperson Perceptions of Customer Relationship Quality Form and Influence Account Profitability

Abstract: Firms often utilize salesperson intelligence in marketing strategies to improve sales performance. However, this approach is problematic if the information is based on inaccurate perceptions. In light of this, the authors introduce a theoretical model to study the antecedents and profit impact of salesperson perceptions of customer relationship quality. Dyadic analyses using matched survey responses from salesperson–customer dyads and secondary performance data reveal several insightful findings. Results show that self-efficacious salespeople are upwardly biased, whereas customer-oriented salespeople are downwardly biased in their perceptions of customer relationship quality. However, managers can correct these inaccuracies using a behavior-based control system. Response surface analyses illustrate that the effects of salesperson accuracy and inaccuracy are distinct and curvilinear. During later relationship phases, salespeople profit more from salesperson accuracy in high- and low-quality relationships (...

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Abstract: We examine the association between borrower (firm) and lender (bank) state ownership and accounting conservatism for a sample of Chinese firms. We hypothesize that state-owned enterprises (SOEs) adopt less conservative accounting than non-state-owned enterprises (NSOEs) because lenders are less concerned with downside risk for SOEs than for NSOEs. We also hypothesize a negative relation between conservatism and the fraction of total loans a firm borrows from state-owned banks (SBs) because SBs have weaker demand for assurance of sufficient net assets to cover loan repayments than non-state-owned banks (NSBs). We find support for both hypotheses. Further analyses reveal that (1) firms that borrow from commercial SBs exhibit more conservative accounting than firms that borrow from policy SBs, and (2) firms adopt more conservative accounting as they get more loans from banks with foreign ownership or exclusively foreign banks. However, the results of these additional analyses are to some extent sensitive to alternative measures of accounting conservatism.