主席发言中的印象管理策略

International Financial Reporting Standards and New Directions in Earnings Management Pub Date : 2019-01-01 DOI:10.4018/978-1-5225-7817-8.CH009

J. Oliveira, Graça Maria do Carmo Azevedo, S. Pinheiro, Maria Fátima Ribeiro Borges

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引用次数: 1

摘要

本章评估了在葡萄牙金融公司主席声明中采用印象管理策略时组织绩效的影响。它还评估了金融危机对采用印象管理战略的影响。为此，通过对27家金融机构2006-2012年度报告中主席声明的内容分析，作者得出结论，即使在整个金融危机期间，葡萄牙金融公司也没有倾向于采用更多的印象管理策略。然而，他们已经看到，在某些年份，有一些证据表明它被采用了。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Impression Management Strategies in the Chairmen's Statements

This chapter assesses the influence of organizational performance in the adoption of impression management strategies in the Chairmen's statements of the Portuguese financial companies. It also evaluates the impact of the financial crisis on the adoption of impression management strategies. To this end, and using the content analysis of the Chairmen's statements included in the individual annual reports for 2006-2012 of 27 financial institutions, the authors conclude that even throughout the financial crisis period, Portuguese financial companies did not tend to adopt more impression management strategies. However, they have seen that in some years there is some evidence of its adoption.

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International Financial Reporting Standards and New Directions in Earnings Management

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