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....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
CSRC Publishing
2023-09-01
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| Series: | Journal of Accounting and Finance in Emerging Economies |
| Subjects: | |
| Online Access: | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2811 |
| _version_ | 1797370646438608896 |
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| author | Masibulele Phesa Mabutho Sibanda |
| author_facet | Masibulele Phesa Mabutho Sibanda |
| author_sort | Masibulele Phesa |
| collection | DOAJ |
| description |
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. Impression management was examined through the length of the chairperson’s statement and use of positive tone. The chairperson’s statement focuses on the future and strategic direction. Stakeholders focus on the chairperson’s statement for investment decision-making purposes.
Approach: Quantitative content analysis is used on secondary data extracted from integrated reports.
Findings: The study found that profitable and nonprofitable JSE-listed companies use impression management through the length of the chairperson’s statement and the use of a positive tone.
Value: The study attempts to provides notice of the use of impression management to prospective and current investors who to some extent rely on voluntary narrative disclosure for investment decision making purposes and adds the debate on stakeholder theory in corporate reporting.
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| first_indexed | 2024-03-08T18:07:35Z |
| format | Article |
| id | doaj.art-83468fbe9707402c92a542f5b23706c4 |
| institution | Directory Open Access Journal |
| issn | 2519-0318 2518-8488 |
| language | English |
| last_indexed | 2024-03-08T18:07:35Z |
| publishDate | 2023-09-01 |
| publisher | CSRC Publishing |
| record_format | Article |
| series | Journal of Accounting and Finance in Emerging Economies |
| spelling | doaj.art-83468fbe9707402c92a542f5b23706c42024-01-01T13:56:30ZengCSRC PublishingJournal of Accounting and Finance in Emerging Economies2519-03182518-84882023-09-019310.26710/jafee.v9i3.2811Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory LensMasibulele Phesa0Mabutho Sibanda1University of Kwazulu-Natal,Westville, Durban, South AfricaUniversity of Kwazulu-Natal, Westville,Durban, South Africa 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. Impression management was examined through the length of the chairperson’s statement and use of positive tone. The chairperson’s statement focuses on the future and strategic direction. Stakeholders focus on the chairperson’s statement for investment decision-making purposes. Approach: Quantitative content analysis is used on secondary data extracted from integrated reports. Findings: The study found that profitable and nonprofitable JSE-listed companies use impression management through the length of the chairperson’s statement and the use of a positive tone. Value: The study attempts to provides notice of the use of impression management to prospective and current investors who to some extent rely on voluntary narrative disclosure for investment decision making purposes and adds the debate on stakeholder theory in corporate reporting. https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2811Impression ManagementChairperson’s statementDisclosure toneNarrative disclosureStakeholder theory |
| spellingShingle | Masibulele Phesa Mabutho Sibanda Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens Journal of Accounting and Finance in Emerging Economies Impression Management Chairperson’s statement Disclosure tone Narrative disclosure Stakeholder theory |
| title | Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens |
| title_full | Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens |
| title_fullStr | Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens |
| title_full_unstemmed | Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens |
| title_short | Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens |
| title_sort | impression management in voluntary narrative disclosure through length and tone stakeholder theory lens |
| topic | Impression Management Chairperson’s statement Disclosure tone Narrative disclosure Stakeholder theory |
| url | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2811 |
| work_keys_str_mv | AT masibulelephesa impressionmanagementinvoluntarynarrativedisclosurethroughlengthandtonestakeholdertheorylens AT mabuthosibanda impressionmanagementinvoluntarynarrativedisclosurethroughlengthandtonestakeholdertheorylens |