Research on Impression Management Behavior in Company Annual Reports: Accounting Library

Author: Sun Manli
Publisher:
Publish Date: 2005-03-01
Features: Corresponding to the manipulation of report data, the content structure and formal design of the corporate report language statement may also be utilized by management. The purpose is to help report readers form the best impression of the company's operational status and induce investment decisions. The book takes the corporate report language statement as the research object, examining and interpreting the objectively existing "impression management" phenomenon in the external reports of Chinese listed companies from the perspectives of "readability adjustment" and "attribution tendency" through statistical analysis of report language features and case studies.