Merkl‐Davies, Doris M.; Brennan, Niamh M.; McLeay, … - In: Accounting, Auditing & Accountability Journal 24 (2011) 3, pp. 315-344
Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ ex post...