Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?

By D. Merkl-Davies, Niamh M. Brennan. 2008

933 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/cd297820552f5b3eeb4fdce1ac3419e9fc7cf9d2

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Citations in the corpus

Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective (2011, background): “They are either regarded as a means of providing incremental useful information to improve decision-making or, alternatively, as a means of providing biased information to mislead investors (Merkl-Davies and Brennan, 2007).”
Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability (2012, unknown): “18 According to Merkl-Davies and Brennan (2007), the most common strategies preparers use to affect user”
Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies (2017, background): “Within legitimacy theory, disclosures (particularly social and environmental) are hypothesized to alter perceptions about the legitimacy of the organization [32].”
Are CSR Disclosures Value Relevant? Cross-Country Evidence (2013, background): “Merkl-Davies and Brennan (2007) refer to ‘impression management’ where managers exploit information asymmetries by engaging in biased reporting.”
The nature, use and impression management of graphs in social and environmental accounting (2011, methodology): “The lens of impression management is used to frame the study of 1 Jones and Shoemaker (1994) and Merkyl-Davies and Brennan (2007) provide good surveys of the relevant studies into accounting narratives, while Beattie and Jones (2008) cover financial graphs.”
Earnings conference calls and stock returns: The incremental informativeness of textual tone (2012, unknown): “See Merkl‐Davies and Brennan (2007) for a detailed review of content analysis studies dealing with each of the various aspects of disclosure in corporate narratives.”
Executive Hubris: The Case of a Bank CEO (2013, background): “Merkl-Davies and Brennan (2007) observe that hubris has been used as an explanation for the price paid in acquisitions but has not been applied in explaining the reporting bias inherent in corporate narratives.”
Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms (2014, background): “Another strategy firms can adopt is to use a defensive framing by blaming others for negative outcomes while attributing success to themselves (Merkl-Davies & Brennan, 2007, 2011).”
The tone of business model disclosure: an impression management analysis of the integrated reports (2015, methodology): “The issue of a symbolic use of disclosure to advance corporate image is under the lens of the accounting scholars that investigate impression management (IM) strategies (Merkl-Davies and Brennan 2007; Brennan et al. 2009; Merkl-Davies et al. 2011).”