Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note

DSpace/Manakin Repository

Show simple item record Brennan, Niamh Guillamon-Saorin, Encarna Pierce, Aileen 2011-04-26T10:13:41Z 2011-04-26T10:13:41Z 2009 Emerald Group Publishing Limited en 2009
dc.identifier.citation Accounting, Auditing and Accountability Journal en
dc.identifier.issn 0951-3574
dc.description.abstract 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 research on the seven impression management methods in the literature is summarised. Four of the less-researched methods are described in detail, and are illustrated with examples from UK Annual Results’ Press Releases (ARPRs). A method of computing a holistic composite impression management score based on these four impression management methods is developed, based on both quantitative and qualitative data in corporate narrative disclosures. An impression management bias score is devised to capture the extent to which impression management introduces bias into corporate narratives. An example of the application of the composite impression management score and impression management bias score methodology is provided. Findings – While not amounting to systematic evidence, the 21 illustrative examples suggest that impression management is pervasive in corporate financial communications using multiple impression management methods, such that positive information is exaggerated, while negative information is either ignored or is underplayed. Originality/value – Four impression management methods are described in detail, illustrated by 21 examples. These four methods are examined together. New impression management methods are studied in this paper for the first time. This paper extends prior impression management measures in two ways. First, a composite impression management score based on four impression management techniques is articulated. Second, the composite impression management score methodology is extended to capture a measure for bias, in the form of an impression management bias score. This is the first time outside the US that narrative disclosures in press releases have been studied. en
dc.description.sponsorship Not applicable en
dc.format.extent 466790 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Emerald en
dc.subject Impression management en
dc.subject Press releases en
dc.subject Content analysis en
dc.subject Corporate image en
dc.subject Disclosure en
dc.subject Financial management en
dc.subject Press relations en
dc.subject.lcsh Corporate image en
dc.subject.lcsh Press releases en
dc.subject.lcsh Content analysis (Communication) en
dc.subject.lcsh Disclosure of information en
dc.subject.lcsh Corporation reports en
dc.title Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.internal.webversions en
dc.status Peer reviewed en
dc.identifier.volume 22 en
dc.identifier.issue 5 en
dc.identifier.startpage 789 en
dc.identifier.endpage 832 en
dc.identifier.doi 10.1108/09513570910966379
dc.neeo.contributor Brennan|Niamh|aut|
dc.neeo.contributor Guillamon-Saorin|Encarna|aut|
dc.neeo.contributor Pierce|Aileen|aut|
dc.description.othersponsorship The Accounting Harmonisation and Standardisation in Europe: Enforcement, Comparability and Capital Market Effects research project en
dc.internal.rmsid 82749099

This item appears in the following Collection(s)

Show simple item record

This item is available under the Attribution-NonCommercial-NoDerivs 3.0 Ireland. No item may be reproduced for commercial purposes. For other possible restrictions on use please refer to the publisher's URL where this is made available, or to notes contained in the item itself. Other terms may apply.

If you are a publisher or author and have copyright concerns for any item, please email and the item will be withdrawn immediately. The author or person responsible for depositing the article will be contacted within one business day.

Search Research Repository

Advanced Search