A Case of Distortion

Niamh Brennan ()

Open Access publications from Research Repository, University College Dublin

Abstract: There are few regulations concerning narratives outside audited financial statements, leaving room for manipulative impression management in corporate reporting. Pervasive impression management has resulted in an erosion of the quality of financial reporting. Techniques ranging from rhetoric, images, choice of earnings number, comparative and attribution are frequently used to cloud the true picture.

Keywords: Impression management; Corporate reporting; Financial statements (search for similar items in EconPapers)
Pages: 6 pages
Date: 2015-08
New Economics Papers: this item is included in nep-acc
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Published in: Communication Director, (3) 2015-08

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