Narrative Disclosures Contained in Financial Reports: Means of Communication or Manipulation?

By A. H. Adelberg. 1979

How researchers see this paper

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

Citations in the corpus

Challenges for Transparency (2017, background): “Earlier work by Adelberg (1979) explored whether disclosures provided in ﬁnancial reports are more aptly described as communication or manipulation.”
Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note (2008, unknown): “(1) Syntactical manipulation (method of analysis applied) • Adelberg (1979) (Cloze) • Parker (1982) (Fog) • Lewis et al.”
The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “This technique is investigated by Adelberg (1979), which tests whether managers obfuscate their failures and underscore their successes.”
The readability of integrated reports (2017, background): “Adelberg (1979) found that even individuals in the accounting profession find it hard to properly understand annual reports due to the technical nature of the information contained in the reports.”
Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? (2008, unknown): “…management to influence the firm’s share price, which can lead to capital misallocations and increased compensation, via stock options, for managers [Adelberg, 1979]; [Rutherford, 2003]; [Courtis, 2004a, p. 293].5 By contrast, the incremental information school is based on a semi- strong/strong…”
A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives (2011, background): “They may then benefit from increased compensation, via share options (Adelberg, 1979; Rutherford, 2003; Courtis, 2004a).”