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Impression management through minimal narrative disclosure in annual reports · Study

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Impression management through minimal narrative disclosure in annual reports

Sidney Chi-Moon Leung, Lee David Parker, John K. Courtis

2015-05-09articleThe British Accounting Review231 citationsclosed

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 231 citations exist upstream.

References

1998Law and Finance

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

1997Disclosure level and the cost of equity capital.

1983Discretionary disclosure

2008Annual report readability, current earnings, and earnings persistence

1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

2001Essays on disclosure

1990Positive Accounting Theory: A Ten Year Perspective.

Cited by

2019When Boards Matter: The Case of Corporate Social Irresponsibility

2017Assessing social and environmental performance through narrative complexity in CSR reports

2020“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks

2017A theoretical framework of external accounting communication

2019CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes

2018Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting?

2015Accounting Narratives and Impression Management on Social Media

2017Rhetorical impression management in the letter to shareholders and institutional setting

Details

Year2015

Typearticle

VenueThe British Accounting Review

Languageen

Files0 public / 0

Identifiers

doi10.1016/j.bar.2015.04.002

openalex_workW253427243

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