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'Impression management' in Chinese corporations: a study of chairperson's statements from the most and least profitable Chinese companies

Citation

Cen, Z and Cai, Rongchang, 'Impression management' in Chinese corporations: a study of chairperson's statements from the most and least profitable Chinese companies, Asia Pacific Business Review, 19, (4) pp. 490-505. ISSN 1360-2381 (2013) [Refereed Article]

Copyright Statement

Copyright 2013 Taylor and Francis

DOI: doi:10.1080/13602381.2013.811825

Abstract

The purpose of this study is to investigate whether Ďimpression managementí exists in Chinese corporate annual reports. Despite flourishing in the Western context, the literature regarding impression management has not yet received any significant development pertinent to China and its cultural norms. The following question is raised: do the most profitable Chinese listed companies disclose information in their chairmenís statements in a way that is significantly different from those of least profitable companies? The results indicate impression management motives do underlie chairmanís statements in the Chinese context in a number of ways, as we suggest in this contribution.

Item Details

Item Type:Refereed Article
Keywords:accounting, chairman's statement, China, corporate performance, impression management, PRC
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Financial Accounting
Objective Division:Commercial Services and Tourism
Objective Group:Financial Services
Objective Field:Finance Services
Author:Cen, Z (Miss Judy Cen)
Author:Cai, Rongchang (Mr Rongchang Cai)
ID Code:89115
Year Published:2013
Deposited By:Accounting and Corporate Governance
Deposited On:2014-02-25
Last Modified:2014-06-30
Downloads:0

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