Inertia in the attributional content of annual accounting narratives

By Walter Aerts. 2001

140 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5592f22cae8d2d72413d4148ffb1121605287c2e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Alpa Dhanani
2. Michael John Jones
3. Niamh M. Brennan
4. D. Merkl-Davies
5. V. Beattie
6. S. Mcleay
7. G. Melloni
8. Ciaran Connolly

In Management Information Systems

1. V. Beattie
2. D. Merkl-Davies
3. Michael John Jones
4. Niamh M. Brennan
5. S. Mcleay

In Strategy and Management

1. Alpa Dhanani
2. V. Beattie
3. Niamh M. Brennan
4. Michael John Jones
5. D. Merkl-Davies
6. S. Mcleay
7. G. Melloni
8. Indra Abeysekera

Citations in the corpus

• A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives (2011, methodology): “…of shareholders and stakeholders who judge managerial performance, it is conceptualised as self-serving bias executed by attributing positive organisational outcomes to internal factors and negative organisational outcomes to external circumstances (Aerts, 1994, 2001; Clatworthy and Jones, 2003).”
• Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions (2005, unknown): “In addition, numerous prior studies have examined narratives provided in annual reports to explain corporate performance (e.g., Bettman and Weitz, 1983 and Aerts, 2001) but have not examined the emphasis placed on performance metrics.”
• Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective (2011, background): “Impression management is viewed as a self-serving bias entailing, for example, the attribution of positive organisational outcomes to internal factors (taking responsibility for good performance) and of negative organisational outcomes to external circumstances (assigning blame for bad performance) ”
• Interface (2007, unknown): “These reductions in the fatigue performance of the PAA joints in the ''wet'' environment are accompanied by the locus of failure in the threshold crack growth zone becoming completely interfacial in character, as judged from a simple visual assessment.”
• Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note (2008, unknown): “…• Aerts (1994) (Analysis of performance explanations) • Baginski et al. (2000) (Manual coding of internal / external causes) • Hooghiemstra (2001) (Performance explanations, Technical language) • Aerts (2001) (Analysis of performance explanations) • Clatworthy and Jones (2003)4 • Lee…”
• Investigating Presentational Change in U.K. Annual Reports (2008, background): “…types of analysis of accounting narratives: disclosure index studies, thematic content studies, syntactic readability studies, and attributional framing studies (for reviews and discussions of these different types of study, see Aerts, 2001, 2005; Jones & Shoemaker, 1994; Marston & Shrives, 1991).”
• Moving the financial accounting research front forward: the UK contribution (2005, background): “In particular, the ideas of impression management (Beattie & Jones, 2000) and attribution theory (Aerts, 2001) have been explored.”