Literature Review on the Impression Management in Corporate Information Disclosure
نویسنده
چکیده
The presentation of corporate disclosure may be explained by impression management. Previous studies find the existence of impression management in the corporate information disclosure including the financial information disclosure and the non-financial information disclosure. This paper is going to make a complete literature review on these studies related to impression management.
منابع مشابه
Theoretical Perspectives on Corporate Narrative Disclosures: New Insights from Psychology, Sociology, and Critical Perspectives
Theories from traditional finance (e.g. agency theory) are not suitable for impression management research as they are based on fundamental assumptions of manager and investor rationality. For the assumption that impression management results in capital misallocations to hold true requires alternative theoretical perspectives. This paper develops theoretical perspectives on corporate narrative ...
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