Fraudulent Financial Reporting and Impression Management: An Examination of Corporate Accounting Narratives
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 10
Abstract
The purpose of this study is to examine the motivation for impression management in the presentation of corporate accounting narratives among Malaysian public listed firms. A matched sample of 80 fraudulent financial reporting firms and non-fraudulent financial reporting firms is utilised in this study. Content analysis of impression management technique of enhancement and retrospective sense-making in the use of corporate accounting narratives is performed. The findings indicate that the sample firms use impression management to portray an image consistent with the overall reading of the annual report, despite favourable with organisational outcomes (impression management by means of enhancement) and to retrospectively provide explanations of organisational outcomes and events (retrospective sense-making). This study adds to and extends the body of knowledge in understanding the relationship between corporate narrative reports and impression management in a different context of organisational outcomes unique to Malaysian setting.
Authors and Affiliations
Hartini Jaafar, Hazianti Abdul Halim, Rosmini Ismail, Anis Suriati Ahmad
Keywords
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- EP ID EP573299
- DOI 10.6007/IJARBSS/v8-i10/4782
- Views 74
- Downloads 0
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