...Andreas Seebeck; Klaus Henselmann; Janina Rudolph Purpose The study aims to investigate whether firms opportunistically use eXtensible business reporting language (XBRL) extension elements to engage in impression management. Design/methodology/approach The authors use a quantitative research...

... ; Goddard and Mzenzi, 2015). Culture Ghana Impression management Managerial performance reporting Collectivist This study aims to identify how Ghanaian cultural values affect managerial performance reporting (MPR) processes and practices. Admittedly, the evidence of the impact of culture...

... discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied...