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Perceptions of company performance: a study of impression management
journal contribution
posted on 2023-05-17, 01:49 authored by Wills, DIThis 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.
History
Publication title
Journal of Business and Policy ResearchVolume
4Pagination
13-24ISSN
1449-387XDepartment/School
TSBEPublisher
Tiune (Pte) LtdPlace of publication
Dhaka, BangladeshRights statement
Copyright © 2009 World Business InstituteRepository Status
- Restricted