Discretionary disclosure strategies in corporate narratives : incremental information or impression management?
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|04_21 Merkl-Davies Brennan Discretionary Disclosure Strategies in Corporate Narratives.pdf||449.85 kB||Adobe PDF||Download|
|Title:||Discretionary disclosure strategies in corporate narratives : incremental information or impression management?||Authors:||Merkl-Davies, Doris M.
|Permanent link:||http://hdl.handle.net/10197/2907||Date:||2007||Abstract:||The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate narrative documents and why, how, and whether users react thereto. To facilitate the review, we provide three taxonomies based on: the motivation for discretionary narrative disclosures (opportunistic behavior, i.e. impression management, versus provision of useful incremental information); the research perspective (preparer versus user); and seven discretionary disclosure strategies. We also examine the whole range of theoretical frameworks utilized by prior research, and we put forward some suggestions for future research.||Funding Details:||Not applicable||Type of material:||Journal Article||Publisher:||University of Florida. Fisher School of Accounting||Journal:||Journal of Accounting Literature||Volume:||26||Start page:||116||End page:||196||Keywords:||Impression management; Narrative disclosures||Subject LCSH:||Disclosure of information
Content analysis (Communication)
|Language:||en||Status of Item:||Peer reviewed|
|Appears in Collections:||Business Research Collection|
UCD RePEc Archive Collection
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