@article{jaworska2020impression,
  title = {Impression Management in Financial Reporting: Evidence on Management Commentary},
  author = {Elzbieta JAWORSKA and Grzegorz BUCIOR},
  year = 2020,
  url = {https://ibimapublishing.com/articles/IBIMABR/2020/693684/},
  journal = {IBIMA Business Review},
  volume = 2020,
  pages = 13,
  doi = 10.5171/2020.693684,
  abstract = {The purpose of this paper is to present issues of employing impression management strategies in business reports (management commentaries) for the sake of shaping the perception, opinions and decisions of stakeholders in the analyzed enterprises. The methods used to achieve the aim of the article involved: (a) analysis of the literature, (b) case study research. The paper focuses on the management commentary (business report), which is a source of financial and non-financial information about the company. Therefore, the characteristics of the management commentary and the impression management strategies were presented. The purpose of the empirical research was to answer the following research questions: (1) do the analyzed companies, that are required to prepare business reports, apply impression management strategies in the content of such reports? (2) do the criteria of assessment of the scope of impression management in the business report correspond with the list of strategies defined by the leading researchers, such as Merkl-Davies and Brennan? This paper makes a contribution to research on accounting narratives by indicating the possibility of extending the analytical database with management commentary, as an obligatory element of the annual report for the majority of the enterprises in accordance with the Accounting Act.},
  keywords = {Impression Management Strategies, Accounting Narratives, Disclosure of Information, Management Commentary},
  note = Article ID: 693684
}