Discretionary disclosure strategies in corporate narratives : incremental information or impression management?

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Title: Discretionary disclosure strategies in corporate narratives : incremental information or impression management?
Authors: Merkl-Davies, Doris M.
Brennan, Niamh
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 managementNarrative disclosures
Subject LCSH: Disclosure of information
Corporation reports
Corporate image
Content analysis (Communication)
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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