Avenues for future research
| Research dimension | Promising research directions |
|---|---|
| Object of investigation | Less investigated IM strategies |
| Clearer interpretation of the association between IM and performance, considering ways to assess the deceptive intent behind IM | |
| IM effects on different corporate audiences | |
| Research method | Ethnography and field studies on the phase of “message preparation” |
| Qualitative methods to examine the reactions to IM within the real-world contexts of corporate reporting recipients | |
| Types of reporting and documents | Financial reporting: IM in footnotes and other sections of the annual report, links between compliance and IM |
| Sustainability reporting: IM in mandatory disclosures following the adoption of new sustainability standards | |
| Relationship between IM in financial and sustainability reporting | |
| Nature of the data employed | Single-country studies beyond the Anglo-Saxon contexts |
| Cross-country analyses | |
| Longitudinal studies considering cyclical trends, external shocks |
| Research dimension | Promising research directions |
|---|---|
| Object of investigation | Less investigated |
| Clearer interpretation of the association between | |
| Research method | Ethnography and field studies on the phase of “message preparation” |
| Qualitative methods to examine the reactions to | |
| Types of reporting and documents | Financial reporting: |
| Sustainability reporting: | |
| Relationship between | |
| Nature of the data employed | Single-country studies beyond the Anglo-Saxon contexts |
| Cross-country analyses | |
| Longitudinal studies considering cyclical trends, external shocks |
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