What is Impression Management within the narrative financial information that companies are required to present?
DOI:
https://doi.org/10.18041/2539-3669/gestionlibre.16.2023.10492Keywords:
Qualitative Information, Impression Management, Companies, AccountingAbstract
The research aims to analyze the theoretical bases on the use of Impression Management techniques in the presentation of narrative accounting information. By design, it is a qualitative and interpretative study, of documentary type, since it pursues to make a bibliographic review about the research background that exists on the theory of impression management in the field of psychology, where it was initially originated; and then the applications it has had within the accounting discipline. Partial results of the research are presented, separated into two thematic axes: narrative information and Impression Management. Regarding narrative information, it is used to complement or deepen explanations on quantified accounting facts, or not, and disclosed in the mandatory financial statements, generally called notes to the financial statements, but it can also be voluntary information (not legally required). Regarding Impression Management, also called impression management, it can be used by companies in the presentation of narrative information through concealment strategies and attribution strategies.
Downloads
References
Aerts, W. (2005). Picking up the pieces: impression management in the retrospective attributional framing of accounting otucomes. Accounting, Organizations and Society 30, 493-517. https://doi.org/10.1016/j.aos.2004.07.001
Bartlett, S., & Chandler, R. (1997). The Corporate Report and the Private Share-Holder: Lee and Tweedie Twenty Years On. The British Accounting Review, 29(3), 245-261. doi: https://doi.org/10.1006/bare.1996.0044
Botosan, C. (1997). Disclosure Level and the Cost of Equity Capital. Accounting Review, 72(3), 323-349. Obtenido de https://www.jstor.org/stable/248475
Bowen, R., Davis, A., & Matsumoto, D. (2005). Emphasis on pro forma versus GAAP earnigns in quarterly press releases: determinants, SEC intervention and market reactions. The Accounting Review, 80(4), 1011-1038. Obtenido de https://www.jstor.org/stable/4093115
Carneiro, R. (2010). Análise da facilidade de leitura das demonstrações contábeis das empresas brasileiras: uma ingestigação do gerenciamiento de impressões nas narrativas contábeis (Trabajo de maestría). Brasil: Universidade de Brasilia. Obtenido de http://repositorio.unb.br/ bitstream/10482/3562/1/2008_RafaelKoifmanCarneiroCunha.pdf]
Cassar, G. (2000). Slef-serving behavior and the voluntary disclousure of capital market performance. Accounting Research Journal, 14(2), 126-137. Obtenido de https://ssrn.com/abstract=1404865
Clatworthy, M., & Jones, M. (2003). Financial reporting of good news and bad news: Evidence from accountign narratives. Accounting and Business Research 33(3), 171-185. doi: https://doi.org/10.1080/00014788.2003.9729645
Domench, A., & Dallo, F. L. (2001). Algunos determinantes de la información medioambiental divulgada por las empresas españolas cotizadas. Revista de Contabilidad, 4(7), 129-153. Obtenido de https://dialnet.unirioja.es/servlet/articulo?codigo=195397
Federación Argentina de Consejos Profesionales de Ciencias Económicas (1987). Resolución Técnica N° 8: Normas generales de exposición contable.
Federación Argentina de Consejos Profesionales de Ciencias Económicas (1987). Resolución Técnica N° 9: Normas particulares de exposición contable para entes comerciales, industriales y de servicios.
Goffman, E. (1978). The presentation of self in everyday life (p.56). Harmondsworth. Obtenido de http://wps.pearsoncustom.com/wps/media/objects/6714/6875653/readings/MSL_Goffman_Presentation.pdf]
Gómez-Vargas, M., Galeano-Higuita, C., & Jaramillo-Muñoz, D. A. (2015). El Estado del Arte: Una Metodología de Investigación. Revista Colombiana de Ciencias Sociales, 6(2), 423-442. Obtenido de https://www.redalyc.org/pdf/4978/497856275012.pdf
Guillamon, E., & García, B. (2008). La presentación oportunista de la información financiera en las notas de prensa. Revista de Contabilidad y Tributación, 301, 167-202. Obtenido de https://dialnet.unirioja.es/servlet/articulo?codigo=2557064
IFRS (2011). Normas internacionales de Información Financiera. Español 2011. Parte A: Marco conceptual y los requerimientos. Argentina: Osmar D. Buyatti.
Jensen, M., & Meckling, H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360. doi: https://doi.org/10.1016/0304-405X(76)90026-X
Kieso, D., & Weygandt. (2003). Contabilidad Intermedia. Segunda Edición. México: Limusa.
Leary, M., & Kowalski, R. (1990). Impression management: A literature review and two-component model. Psychological bulletin, 107(1), 34-47. doi: https://doi.org/10.1037/0033-2909.107.1.34
Ley de Mercado de Capitales. (2012) N° 26.831. InfoLEG. Obtenido de [http://servicios.infoleg.gob.ar/infolegInternet/anexos/205000-209999/206592/ norma.htm]
Ley General de Sociedades Comerciales. (2014) N° 19550. InfoLEG. Obtenido de [http://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25553/ texact.htm]
Lev, B., & Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting research, 37(2), 353-385. doi: https://doi.org/10.2307/2491413
Merkl-Davies, D., & Brennan, M. (2011). Impression management and restrospective sense-making in corporate narratives: a Social Psichologycal Perspective. Accounting, Auditing and Accountability Journal, 24(3), 315-344. doi: https://doi.org/10.1108/09513571111124036
Schrand, C., & Walther, B. (2000). Strategic benchmarks in earnings announcements: The selective disclosure of prior-period earnigns components. The Accounting Review, 75(2), 151-177. Obtenido de https://www.jstor.org/stable/248643
Smith, M., & Taffler, R. (1995). The incremental effect of narrative accounting information in corporate annual reports. Journal of Business Finance & Accounting, 22(8), 1195-1210. doi: https://doi.org/10.1111/j.1468-5957.1995.tb00901.x
Stanton, P., & Stanton, J. (2002). Corporate Annual Reports: Research Perspectives Used. Accounting, Auditing & Accountability Journal, 15(4), 478-500. doi: https://doi.org/10.1108/09513570210440568
Suárez, O. (2013). La neutralidad de la información narrativa: Un estudio del informe de gestión de las empresas españolas (trabajo de doctorado). España: Universidad de Santiago de Compostela. Obtenido de https://minerva.usc.es/xmlui/bitstream/handle/10347/7119/rep_336.pdf?sequence=1&isAllowed=y]
Downloads
Published
Versions
- 2023-09-18 (3)
- 2023-08-10 (2)
- 2023-07-20 (1)
