... of the moderator “board of directors” to explore the extent to which a well-balanced board of directors may affect this association within an impression management strategy. Design/methodology/approach This work uses a sample of 616 firm-year observations using a sample of French firms indexed on SBF120 index...

...Mohammed Hassan Makhlouf Purpose The current paper aims at exploring the audit committee characteristics’ effect on impression management. Design/methodology/approach The methodology is based on the use of the content analysis of financial annual reports, as data of a 69-company sample study...