Browsing College of Business and Law by Author "Merkl-Davies, Doris M."

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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 ...
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 ...