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Preference in presentation or impression management: A comparison study between chairmanís statements of the most and least profitable Australian companies


Cen, Z and Cai, R, Preference in presentation or impression management: A comparison study between chairman's statements of the most and least profitable Australian companies, Australasian Accounting Business & Finance Journal, 8, (3) Article 2. ISSN 1834-2019 (2014) [Refereed Article]

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Copyright 2014 Australasian Accounting Business and Finance Journal and Authors

DOI: doi:10.14453/aabfj.v8i3.2


The purpose of this study is to investigate the extent of impression management in corporate annual reports in an Australian context. To contribute to this topic, a research question is investigated: do the most profitable Australian companies, assessed by percentage change in profit before tax, organise the chairmenís statements of their corporate annual reports and disclose information in a way that is significantly different from those least profitable companies?

In terms of the methodology, this research has selected the top 50 most and least profitable companies in ASX 500 as at 30th June 2009 respectively. For reference and comparison purposes, another 50 companies were selected randomly from the rest of the population. Content analysis was applied.

The results of this study were indicative that chairmenís letters from profitable and non-profitable Australian companies do demonstrate significantly different presentational preferences.

Item Details

Item Type:Refereed Article
Keywords:impression anagement, narrative disclosure, chairmanís statement, Australia
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting, auditing and accountability not elsewhere classified
Objective Division:Commercial Services and Tourism
Objective Group:Financial services
Objective Field:Finance services
UTAS Author:Cen, Z (Miss Judy Cen)
UTAS Author:Cai, R (Mr Rongchang Cai)
ID Code:91708
Year Published:2014
Deposited By:TSBE
Deposited On:2014-05-27
Last Modified:2015-07-30

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