Impression Management Tactics in the Chairperson’s Statement: A Systematic Literature Review and Avenues for Future Research

Masibulele Phesa (), Mabutho Sibanda, Frank Ranganai Matenda and Zamanguni Gumede
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Masibulele Phesa: School of Accounting, Economics and Finance, University of Kwazulu-Natal, Westville, Durban 4000, South Africa
Mabutho Sibanda: School of Accounting, Economics and Finance, University of Kwazulu-Natal, Westville, Durban 4000, South Africa
Frank Ranganai Matenda: School of Accounting, Economics and Finance, University of Kwazulu-Natal, Westville, Durban 4000, South Africa
Zamanguni Gumede: School of Accounting, Economics and Finance, University of Kwazulu-Natal, Westville, Durban 4000, South Africa

JRFM, 2025, vol. 18, issue 5, 1-33

Abstract: The chairperson’s statement (CS) has evolved into a key component of corporate reporting, offering an authoritative, high-level summary of a company’s activities, initiatives, operations, financial performance, and achievements over the preceding financial year, along with insights into future outlooks. Recognised for its informative value, the CS is consistently ranked by stakeholders as the most read and most influential section of the integrated report. Despite its importance, the CS is also a platform where corporate management often engages in impression management (IM) to portray a biased and overly positive image of the company. This study conducted a systematic literature review to examine the IM tactics employed within the CS. Based on the findings, an integrative conceptual framework was developed. Identified IM tactics include readability, textual characteristics, the influence of culture, legal systems and capital markets, paratext and intertextuality, the tone of language, forward-looking statements, retrospective sense-making, ambiguous language, the use of photographs and graphs, impersonalisation and evaluative language, and self-serving attributions. The results highlight that the study of IM strategies in CSs represents a rich and relevant research domain that warrants deeper exploration. Given its qualitative complexity and underexplored dimensions, this area offers several promising avenues for future investigation.

Keywords: impression management tactics; chairperson’s statement; narrative disclosures; systematic literature review (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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