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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(Elsevier, 2012-09)This paper proposes a taxonomy to assist in more clearly locating research on aspects of the association between corporate reputation and corporate accountability reporting. We illustrate how our proposed taxonomy can be ...
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(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 ...
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(1997)This research analyses corporate governance practices as disclosed in the annual reports of Irish companies. In particular the paper investigates: Independence of boards; Separation of the role of chairman and chief ...
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(Gill & Macmillan, 2010)This chapter provides an overview of corporate governance, with particular emphasis on governance research with an Irish perspective. Various definitions of corporate governance are examined, followed by a summary of the ...
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(Financial Services Institute of Australasia (Finsia), 2000)