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Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes

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  • Aerts, Walter

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  • Aerts, Walter, 2005. "Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 493-517, August.
    • Handle: RePEc:eee:aosoci:v:30:y:2005:i:6:p:493-517
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    1. Skinner, Dj, 1994. "Why Firms Voluntarily Disclose Bad-News," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 38-60.
    2. Blake E. Ashforth & Barrie W. Gibbs, 1990. "The Double-Edge of Organizational Legitimation," Organization Science, INFORMS, vol. 1(2), pages 177-194, May.
    3. Schwenk, C, 1993. "Management tenure and explanations for success and failure," Omega, Elsevier, vol. 21(4), pages 449-456, July.
    4. Bozeman, Dennis P. & Kacmar, K. Michele, 1997. "A Cybernetic Model of Impression Management Processes in Organizations," Organizational Behavior and Human Decision Processes, Elsevier, vol. 69(1), pages 9-30, January.
    5. Aerts, Walter, 1994. "On the use of accounting logic as an explanatory category in narrative accounting disclosures," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 337-353.
    6. J. Holland, 1998. "Private disclosure and financial reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(4), pages 255-269.
    7. W. Aerts, 2001. "Inertia in the attributional content of annual accounting narratives," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 3-32.
    8. Eric W. K. Tsang, 2002. "Self‐Serving Attributions in Corporate Annual Reports: A Replicated Study," Journal of Management Studies, Wiley Blackwell, vol. 39(1), pages 51-65, January.
    9. J. A. Wagner Iii & R. Z. Gooding, 1997. "Equivocal Information And Attribution: An Investigation Of Patterns Of Managerial Sensemaking," Strategic Management Journal, Wiley Blackwell, vol. 18(4), pages 275-286, April.
    10. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    11. Mark Clatworthy & Michael Jones, 2003. "Financial reporting of good news and bad news: evidence from accounting narratives," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 171-185.
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