Impression Management during the Covid-19 Pandemic: A Comparative Analysis of the Chairperson’s Statement by JSE-Listed Profitable and Least Profitable Companies

Nokuthula Dhludhlu, Masibulele Phesa and Mabutho Sibanda

Journal of Accounting and Finance in Emerging Economies, 2022, vol. 8, issue 4, 501-514

Abstract: Purpose: The study examined whether profitable and least-profitable Top 100 Johannesburg Stock Exchange (JSE) listed companies used impression management in the chairperson’s statement during the Covid-19 pandemic. The chairperson’s statement is one of the most frequently read and highly rated narrative disclosure statements in the integrated report.Design: Quantitative content analysis was used. The profitable and least-profitable companies were evaluated using six textual characteristics, namely the length of the chairperson's statement, the use of passive voice, the use of personal references, the use of quantitative references, the use of future references, and the readability score.Findings: The study found that profitable and least-profitable top 100 JSE-listed companies used impression management during the pandemic. Moreover, both groups used the passive voice as well as future, personal, and quantitative references in the chairperson's statement, even during the Covid-19 pandemic. There was no significant difference in readability, quantitative references, passive voice, personal references, length, and future references. The results are contrary to previous research that indicates that impression management is used less during a crisis.Implications: The study adds to the debate on the use of impression management in corporate reporting during the crisis and adds to the debate on attribution theory.& & & & & & & & & & & & & & & & & & & & & & & & & & & & &&

Keywords: Covid-19 pandemic; Chairperson’s statement; Accounting narrative; Integrated report; Impression management (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:8:y:2022:i:4:p:501-514

DOI: 10.26710/jafee.v8i4.2501

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