García Osma, Beatriz; Guillamón-Saorín, Encarna - In: Accounting, Organizations and Society 36 (2011) 4, pp. 187-208
We study the association between corporate governance and impression management in annual results press releases (ARPRs). Press releases constitute a timely vehicle to communicate firm performance to third parties but they can be manipulated to distort readers’ perceptions of corporate...