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Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure

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References

1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory1,472 cited
1988Financial accounting: In communicating reality, we construct reality1,176 cited
2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes1,025 cited
1966Financial Accounting Theory.965 cited
2004The ethical, social and environmental reporting‐performance portrayal gap908 cited
1995Accounts, excuses, and apologies: a theory of image restoration strategies872 cited
2013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports831 cited
2010Research in the Sociology of Organizations626 cited
2011Textual Analysis of Corporate Disclosures: A Survey of the Literature605 cited
2003Financial reporting of good news and bad news: evidence from accounting narratives470 cited
2005Disclosure of information on intellectual capital in Danish IPO prospectuses446 cited
1994CONCEALMENT OF NEGATIVE ORGANIZATIONAL OUTCOMES: AN AGENCY THEORY PERSPECTIVE.408 cited
2005Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions

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399 cited

2000Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969-1997398 cited

1998Annual report readability variability: tests of the obfuscation hypothesis355 cited

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