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Keywords: Impression management
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Journal Articles
Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2019) 20 (1): 144–164.
Published: 05 December 2018
... from Beck et al. (2017). The research process involved a case study approach with an analysis framed by impression management theory to investigate whether the information in CBD’s integrated reports is consistent with other information available to investors. Findings The authors find...
Journal Articles
Intellectual capital disclosure in integrated reporting: an impression management analysis
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2015) 16 (3): 661–680.
Published: 13 July 2015
.... The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess...
Journal Articles
Intellectual capital information and stock recommendations: impression management?
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2012) 13 (3): 398–415.
Published: 20 July 2012
...Subhash Abhayawansa; James Guthrie Purpose The purpose of this paper is to investigate what and how intellectual capital information (ICI) conveyed through analyst reports varies by the type of stock recommendation. It draws on the theory of impression management. Design/methodology/approach...
