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Impression management – an international perspective

Author

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  • Maria-Silvia Sandulescu

    (Bucharest University of Economic Studies)

Abstract

The purpose of this paper is to perform a review of the international literature regarding impression management by presenting the inherent strategies and their potential impact on the users of accounting information. The concept involves creating a favorable image regarding the financial performance of the company and using it in order to manipulate the decisions of the users of accounting information. The persuasion within corporate narratives overrules the fundamental characteristic of information, namely faithful representation. Consequently, knowing the impression management strategies facilitates their identification and lowers their efficiency and negative effects. As a result, the present study analyzes the main research papers published from 2000 to 2015 in an international background that investigates the impression management concept. Finally, future research opportunities are identified.

Suggested Citation

  • Maria-Silvia Sandulescu, 2017. "Impression management – an international perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 605-605.
    • Handle: RePEc:aud:audfin:v:15:y:2017:i:148:p:605
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    References listed on IDEAS

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    8. Niamh Brennan & Doris M. Merkl-Davies, 2013. "Accounting Narratives and Impression Management," Open Access publications 10197/4949, Research Repository, University College Dublin.
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    13. Doris M. Merkl‐Davies & Niamh M. Brennan & Stuart J. McLeay, 2011. "Impression management and retrospective sense‐making in corporate narratives," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 315-344, March.
    14. Mark A. Clatworthy & Michael John Jones, 2006. "Differential patterns of textual characteristics and company performance in the chairman's statement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 493-511, July.
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    17. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
    18. Dainelli, Francesco & Bini, Laura & Giunta, Francesco, 2013. "Signaling strategies in annual reports: Evidence from the disclosure of performance indicators," Advances in accounting, Elsevier, vol. 29(2), pages 267-277.
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    More about this item

    Keywords

    Impression management; manipulation; financial performance; users of accounting information;
    All these keywords.

    JEL classification:

    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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