Impression management through minimal narrative disclosure in annual reports

2015/05/09 by Sidney Leung, Lee Parker, Lee D. Parker +2 · 174 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Auditing, Earnings Management, Governance #Corporate Finance and Governance #Financial Markets and Investment Strategies

paper · doi:10.1016/j.bar.2015.04.002

published in The British Accounting Review 47(3), 275-289 (Elsevier BV)

openalex publication_date 2015/05/09 · crossref created 2015/05/09 · crossref issued 2015/09/01 · crossref published 2015/09/01 · crossref published-print 2015/09/01 · crossref deposited 2018/09/22 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/28 · crossref indexed 2026/08/04

Citations

• Positive Accounting Theory: A Ten Year Perspective.
• Disclosure level and the cost of equity capital.
• Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
• Disclosure of Nonproprietary Information
• Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective
• Law and Finance
• Annual report readability, current earnings, and earnings persistence
• Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

Cited by

• Corporate governance quality and non-financial KPI disclosure comparability: UK evidence
• Sustainability reporting [wikipedia]