| 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 |