Impression management – an international perspective
Author:
Maria-Silvia SĂNDULESCU
JEL:
D82, M41
DOI:
10.20869/AUDITF/2017/148/605
Keywords:
Impression management, manipulation,
financial performance, users of accounting information
Abstract:
The purpose of this paper is to perform a review of the
international literature regarding impression
management by presenting the inherent strategies and
their potential impact on the users of accounting
information. The concept involves creating a favorable
image regarding the financial performance of the
company and using it in order to manipulate the
decisions of the users of accounting information. The
persuasion within corporate narratives overrules the
fundamental characteristic of information, namely faithful
representation. Consequently, knowing the impression
management strategies facilitates their identification and
lowers their efficiency and negative effects. As a result,
the present study analyzes the main research papers
published from 2000 to 2015 in an international
background that investigates the impression
management concept. Finally, future research
opportunities are identified.
Abstract(187KB)
Article(324KB)