Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens

Purpose: The use of impression management in corporate reporting is mostly in pursuit of value creation for stakeholders. The study exposes the use of impression management practices in voluntary narrative disclosures.  The study focused on Top 40 Johannesburg Stock Exchange (JSE) listed companies....

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Bibliographic Details
Main Authors: Masibulele Phesa, Mabutho Sibanda
Format: Article
Language:English
Published: CSRC Publishing 2023-09-01
Series:Journal of Accounting and Finance in Emerging Economies
Subjects:
Online Access:https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2811