TRA CỨU
  • Bài trích
  • Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure /
Tác giả CN Coopera, Stuart.
Nhan đề Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure /Stuart Coopera & Richard Slack.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.
Mô tả vật lý pages 801-840.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt This paper aims to determine whether corporate reporting practice, consistent with impression management, changes depending upon company performance. A longitudinal analysis, rarely used in prior impression management research, enables changes in annual report disclosures, both narrative and visual, to be identified and considered relative to a company s performance. Our analysis is based upon the disclosure of leakage performance, a strategic and stakeholder issue in the water industry, by all 10 water and sewerage companies (WASCs) in England and Wales over the 7-year period 2005–2006 to 2011–2012. Our longitudinal data are also compared across companies and contrasted with the expert counter account provided by the industry regulator, OFWAT. We find that the level, nature and presentation of a WASC s leakage disclosures change markedly reflective of their performance against OFWAT s target. Our evidence shows that the changes in reporting practice include the use of tactics and presentational methods consistent with impression management, raising concerns regarding the balance and trustworthiness of voluntary disclosures in the annual report. We suggest that the International Accounting Standards Board should further consider their guidance on narrative disclosures, including presentational format, to reduce the scope for impression management within corporate reporting.
Đề mục chủ đề Accounting--Periodicals
Đề mục chủ đề Business--Periodicals.
Đề mục chủ đề Accounting--Research--Periodicals
Thuật ngữ không kiểm soát Leakage
Thuật ngữ không kiểm soát Targets
Thuật ngữ không kiểm soát Performance
Thuật ngữ không kiểm soát Disclosure
Thuật ngữ không kiểm soát Impression management
Thuật ngữ không kiểm soát Reporting
Tác giả(bs) CN Slack, Richard.
Nguồn trích Accounting and Business Research.- Volume 45, N6-7, 2015.
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0410 |aeng
044|aenk
1001 |aCoopera, Stuart.
24510|aReporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure /|cStuart Coopera & Richard Slack.
260|aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015.
300|apages 801-840.
3620 |aVol. 45, N.6-7 (2015)
490|aInstitute of Chartered Accountants in England and Wales.
520|aThis paper aims to determine whether corporate reporting practice, consistent with impression management, changes depending upon company performance. A longitudinal analysis, rarely used in prior impression management research, enables changes in annual report disclosures, both narrative and visual, to be identified and considered relative to a company s performance. Our analysis is based upon the disclosure of leakage performance, a strategic and stakeholder issue in the water industry, by all 10 water and sewerage companies (WASCs) in England and Wales over the 7-year period 2005–2006 to 2011–2012. Our longitudinal data are also compared across companies and contrasted with the expert counter account provided by the industry regulator, OFWAT. We find that the level, nature and presentation of a WASC s leakage disclosures change markedly reflective of their performance against OFWAT s target. Our evidence shows that the changes in reporting practice include the use of tactics and presentational methods consistent with impression management, raising concerns regarding the balance and trustworthiness of voluntary disclosures in the annual report. We suggest that the International Accounting Standards Board should further consider their guidance on narrative disclosures, including presentational format, to reduce the scope for impression management within corporate reporting.
65000|aAccounting|vPeriodicals
65000|aBusiness|vPeriodicals.
65010|aAccounting|xResearch|vPeriodicals
6530 |aLeakage
6530 |aTargets
6530 |aPerformance
6530 |aDisclosure
6530 |aImpression management
6530 |aReporting
7001 |aSlack, Richard.
773|tAccounting and Business Research.|gVolume 45, N6-7, 2015.
890|a0|b0|c0|d0

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