Discretionary disclosure strategies in corporate narratives: incremental information or impression management?

DM Merkl-Davies, NM Brennan - Journal of accounting literature, 2007 - papers.ssrn.com
Prior research assumes that discretionary disclosures either (a) contribute to useful decision
making by overcoming information asymmetries between managers and firm outsiders …

Impression management and retrospective sense‐making in corporate narratives: A social psychology perspective

DM Merkl‐Davies, NM Brennan… - Accounting, Auditing & …, 2011 - emerald.com
Purpose–Prior accounting research views impression management predominantly though
the lens of economics. Drawing on social psychology research, this paper seeks to provide a …

Methodological Insights: Impression management: developing and illustrating a scheme of analysis for narrative disclosures–a methodological note

NM Brennan, E Guillamon‐Saorin… - Accounting, Auditing & …, 2009 - emerald.com
Purpose–This paper aims to develop a holistic measure for analysing impression
management and for detecting bias introduced into corporate narratives as a result of …

Impression management and retrospective sense-making in corporate annual reports: Banks' graphical reporting during the global financial crisis

MJ Jones, A Melis, S Gaia… - International Journal of …, 2020 - journals.sagepub.com
This study investigates two potentially complementary reporting scenarios in annual reports:
reactive impression management and retrospective sense-making. It examines stock market …

[PDF][PDF] Impression management motivations, strategies and disclosure credibility of corporate narratives

S Rahman - Journal of Management Research, 2012 - researchgate.net
This paper explores the key factors that influence disclosure credibility of corporate
managers. Mercer (2004) provided a critical and comprehensive account of the academic …

[图书][B] Handbook of strategic e-business management

AG Woodside, PJ LaPlaca - 2014 - Springer
This research handbook project has been really challenging, and much more complex and
time-consuming than I expected. It has taken about two-and-a-half years of intensive work …

Communicating the impact of the global financial crisis in annual reports: A study of Australian NGOs

K Khanna, H Irvine - Australian Accounting Review, 2018 - Wiley Online Library
This paper analyses the extent and nature of communication by Australian non‐
governmental organisations (NGOs) about the impact of the global financial crisis (GFC) …

Corporate financial communication and the internet: manipulating investor audiences?

E Guillamón‐Saorín, FJ Martínez‐López - Online information review, 2013 - emerald.com
Purpose–The aim of this paper is to contribute to the understanding of how the internet
interacts with businesses and markets. The authors aims to focus on the internet press …

Impression management en concurso de acreedores: Un análisis de la información narrativa en empresas cotizadas: Impression management in bankruptcy: An …

A Moreno - Revista de Contabilidad-Spanish Accounting Review, 2024 - revistas.um.es
Los directivos suelen utilizar la información narrativa de forma oportunista cuando el
desempeño empresarial es deficiente. Sin embargo, hay pocas investigaciones sobre estas …