...Paola Ramassa; Elisa Bonollo; Elisa Rita Ferrari Purpose This study reviews research on impression management ( IM ) in external corporate reporting to synthesise established findings and identify promising directions for future research. The scope includes IM in narratives and visual elements...

... management in annual reports. Using a matrix, our theoretical framework shows that existing protocols are not suitable for investigating possible relationships between these two forms of misrepresentation in terms of whether impression management and earnings management can be both interchangeable...

... lens of legitimacy and impression management. This particular firm is selected as it provides a rich case on labour practice disclosures in a setting where significant labour malpractice incidents occurred from 2009 to 2011. The sample period covers 12 years of the firm's labour practice disclosures...