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Perceptions of company performance: a study of impression management

Citation

Wills, DI, Perceptions of company performance: a study of impression management, Journal of Business and Policy Research, 4, (1) pp. 13-24. ISSN 1449-387X (2009) [Refereed Article]


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Copyright Statement

Copyright © 2009 World Business Institute

Official URL: http://www.wbiaus.org/journal-JBPR

Abstract

This research investigates two particular forms of impression management commonly found in corporate annual reports, the distortion of narratives, and graph manipulation. Little is known about potential effects of these manipulations on decisions made by annual report users. A laboratory experiment was performed in which participants were provided with information for two fictitious companies and were required to make an investment choice. No significant difference was found between the investment decisions of the participants, suggesting that impression management does not affect corporate annual report users’ perceptions of company performance.

Item Details

Item Type:Refereed Article
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting, Auditing and Accountability not elsewhere classified
Objective Division:Cultural Understanding
Objective Group:Communication
Objective Field:Communication not elsewhere classified
Author:Wills, DI (Dr Debbie Wills)
ID Code:61896
Year Published:2009
Deposited By:Accounting and Corporate Governance
Deposited On:2010-03-08
Last Modified:2014-12-22
Downloads:8 View Download Statistics

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