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Perceptions of Company Performance: A study of impression management
Wills, D (2008) Perceptions of Company Performance: A study of impression management. Working Paper. School of Accounting and Corporate Governance, University of Tasmania, Working Paper Series, Hobart, Tasmania, Australia. (Unpublished)
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The purpose of this research is to investigate two particular forms of impression management commonly found in corporate annual reports, the distortion of narratives and graph manipulation. Little is known about the potential effects these manipulations have on decisions made by annual report users. A laboratory experiment was performed in which participants were provided with a pack of information for two fictional companies and required to make an investment decision. No significant difference was found between the investment decisions of the participants, confirming previous findings that impression management does not affect corporate annual report users’ perceptions of company performance.
|Item Type:||Report (Working Paper)|
|Keywords:||impression management, annual reports, chairman’s statement, graphs|
|Publisher:||School of Accounting and Corporate Governance, University of Tasmania, Working Paper Series|
|Identification Number - DOI:||Working Paper Series No: 1/2008|
The Working Paper Series of the School of Accounting & Corporate Governance, University of Tasmania, is available only through UTAS ePrints repository.
|Date Deposited:||25 Feb 2008 01:19|
|Last Modified:||18 Nov 2014 03:30|
|Item Statistics:||View statistics for this item|
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