Impression management in bankruptcy: An analysis of the narratives in listed companies
Managers tend to use opportunistically corporate narrative disclosure when financial performance is poor. However, there is little research on impression management in situations of extreme distress, such as bankruptcy. This paper analyzes ten textual characteristics of corporate reports at two mom...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2024-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/512151 |