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]
Copyright 2014 Australasian Accounting Business and Finance Journal and Authors
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 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)|
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