Impression management: the case of inter-country financial graphs

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Measurement distortion of graphs in corporate reports: an experimental study (2002, background): “, 1996); France (Beattie and Jones, 2000); Germany (Beattie and Jones, 2000); the UK (Beattie and Jones, 1992b, 2000); and the USA (Steinbart, 1989; Beattie and Jones, 1997, 2000).”
The nature, use and impression management of graphs in social and environmental accounting (2011, methodology): “…presentational management (such as accounting narratives, photographs and graphs).1 In financial graphs research, impression management has been demonstrated in three main areas: selectivity, measurement distortion and presentational enhancement (see, for example, Beattie & Jones, 2008, 2000b).”
Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective (2011, background): “Corporate narrative documents are considered to be potential impression management vehicles which can be used by managers to present a self-interested view of corporate performance (Bettman and Weitz, 1983; Staw et al., 1983; Abrahamson and Park, 1994; Beattie and Jones, 2000; Clatworthy and Jones, ”
Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs (2012, methodology): “Further and more relevant to our investigation, Beattie and Jones (2000a) report a significant positive relation between changes in financial performance variables and the changes in the inclusion of graphs of those items.”