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Browsing by Subject "Corporation reports"

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A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives

Brennan, Niamh ; Merkl-Davies, Doris M. (Taylor &Francis, 2011-12)

In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to ...
Discretionary disclosure strategies in corporate narratives : incremental information or impression management?

Merkl-Davies, Doris M. ; Brennan, Niamh (University of Florida. Fisher School of Accounting, 2007)

The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate ...
An empirical examination of forecast disclosure by bidding companies

Brennan, Niamh (Croner.CCH, 2000)

This paper examines voluntary disclosure of profit forecasts by bidding companies during takeovers. Disclosure is examined from two perspectives: (i) factors influencing disclosure and (ii) the influence of good news and ...
Impression management and retrospective sense-making in corporate narratives : a social psychology perspective

Merkl-Davies, Doris M. ; Brennan, Niamh ; McLeay, Stuart (Emerald, 2011-04)

Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, we provide a complementary perspective on corporate annual narrative reporting ...
Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note

Brennan, Niamh ; Guillamon-Saorin, Encarna ; Pierce, Aileen (Emerald, 2009)

Purpose – This paper develops a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management. Design/methodology/approach – Prior ...
Rhetoric, argument and impression management in hostile takeover defence documents

Brennan, Niamh ; Daly, Caroline A. ; Harrington, Claire S. (Elsevier, 2010-12)

This exploratory study extends the analysis of narrative disclosures from routine reporting contexts such as annual reports and press releases to non-routine takeover documents where the financial consequences of narrative ...