Table 5 Approaches to IM in narratives... | Emerald Publishing

Table 5

Approaches to IM in narratives

Type of manipulation	Approaches	Focus	Type of information
Presentation of information	Syntactic manipulation	Reading difficulty	Verbal information
	Rhetorical manipulation	Persuasive language	Verbal information
	Visual and structural manipulation	Presentation and location of disclosures	Verbal and numerical information
Disclosure of information	Thematic manipulation	Bias of themes	Verbal information
	Performance comparisons	Bias of numerical disclosures	Numerical information
	Choice of accounting numbers	Selectivity of numerical disclosures	Numerical information
	Attribution of performance	Internal vs external attributions	Verbal information

Type of manipulation	Approaches	Focus	Type of information
Presentation of information	Syntactic manipulation	Reading difficulty	Verbal information
	Rhetorical manipulation	Persuasive language	Verbal information
	Visual and structural manipulation	Presentation and location of disclosures	Verbal and numerical information
Disclosure of information	Thematic manipulation	Bias of themes	Verbal information
	Performance comparisons	Bias of numerical disclosures	Numerical information
	Choice of accounting numbers	Selectivity of numerical disclosures	Numerical information
	Attribution of performance	Internal vs external attributions	Verbal information

Source(s): Adapted from Figure 1 in Merkl-Davies and Brennan (2007)