Merkl-Davies, Doris M.Doris M.Merkl-DaviesBrennan, NiamhNiamhBrennan2011-04-152011-04-152011 Taylo2011-12-14Accounting and Business Researchhttp://hdl.handle.net/10197/2899In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to systematise, advance and challenge research on impression management. The paper focuses on research which departs from economic concepts of impression management as opportunistic managerial discretionary disclosure behaviour resulting in reporting bias or as ‘cheap talk’. Using alternative rationality assumptions, such as bounded rationality, irrationality, substantive rationality and the notion of rationality as a social construct, we conceptualise impression management in alternative ways as (i) self-serving bias, (ii) symbolic management and (iii) accounting rhetoric. This contributes to an enhanced understanding of impression management in a corporate reporting context.253298 bytesapplication/pdfenThis is an electronic version of an article published in Accounting and Business Research, volume 41, issue 5. Accounting and Business Research is available online at: www.tandfonline.com//doi/abs/10.1080/00014788.2011.574222Discretionary narrative disclosuresImpression managementRationalityDisclosure of informationCorporation reportsBusiness communicationOrganizational behaviorDiscourse analysis, NarrativeJournal Article41541543710.1080/00014788.2011.574222https://creativecommons.org/licenses/by-nc-sa/1.0/