The Use of Financial Graphics as an Impression Management Tool

2019 ◽  
pp. 239-255
Author(s):  
Graça Maria do Carmo Azevedo ◽  
Jonas da Silva Oliveira ◽  
Augusta da Conceição Santos Ferreira ◽  
Sara Raquel Pinto Marcelino Dias
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Management Practices ◽  
Management Tool ◽  
Financial Reports ◽  
Discrepancy Index

The main objective of this chapter is to determine the graph discrepancy index and to analyze which factors can actually influence the graphical discrepancy index, based on the strategies of impression management. For this particular purpose, a content analysis of management and financial reports was made, from 2010 to 2015, of Portuguese companies with securities admitted to trading in Euronext Lisbon. Findings indicate that companies tend to engage in printing management practices, but it was not possible to identify the determinants of such practices since all the hypotheses were rejected.

Impression management and legitimacy strategies: The BP case

2013 ◽  
pp. 35-64 ◽  
Author(s):  
Giovanna Michelon
Keyword(s):  
Impression Management ◽  
Management Practices ◽  
Legitimacy Theory ◽  
British Petroleum ◽  
Wide Range ◽  
Management Techniques ◽  
Disclosure Tone ◽  
The Empirical Analysis ◽  
A Company ◽  
Texas City

The aim of this paper is to study if and how impression management varies during different phases of the legitimation process, in particular during the legitimacy building and legitimacy repairing phases (Suchman, 1995). We aim at understanding whether and how the disclosure tone adopted by a company in the two different moments is diverse and thus functional to the intrinsic objective of the each phase. The empirical analysis focuses on the case of British Petroleum Plc. We investigated the impression management practices undertaken by the company both during the preparation of the rebranding operation, i.e. a situation in which the company is trying to build legitimacy; and during the happenings of two legitimacy crises, like the explosion of the refinery in Texas City and the oil spill in the Gulf of Mexico. The evidence appears in line with the theoretical prediction of legitimacy theory. Results show that while the company tends to privilege image enhancement techniques during the legitimacy-building phase, it uses more obfuscation techniques when managing a legitimacy-repairing process. Moreover, the analysis suggests that the company makes more extensive use of impression management techniques in the disclosures addressed to shareholders, investors and other market operators than in the disclosures addressed to the wide range of other stakeholders.

scholarly journals Organizational Factors as Predictors of Knowledge Management Practices in Federal University Libraries in Nigeria

2018 ◽  
Vol 13 (2) ◽  
pp. 48-69 ◽  
Author(s):  
Cyprian Ifeanyi Ugwu
Keyword(s):  
Knowledge Management ◽  
Management Practices ◽  
Correlation Coefficients ◽  
Organizational Factors ◽  
Management Tool ◽  
Management Support ◽  
University Libraries ◽  
Internal Reliability ◽  
Knowledge Management Practices ◽  
Positive Correlations

Abstract Objective – University libraries in Nigeria are facing challenges arising from poor funding, increasing user demands, and a competitive information environment. Knowledge management has been accepted by information professionals as a viable management tool, but issues surrounding its application require empirical investigation. The aim of this study is to determine the organizational factors that are correlates and predictors of knowledge management practices in federal university libraries in Nigeria. Methods – The study was based on a correlational research design. Twenty heads of university libraries in Nigeria responded to a structured questionnaire developed by the researcher. The questionnaire was validated by experts and its internal reliability was 0.78 obtained through Cronbach’s alpha procedures. The data collected were analyzed using Mean, Standard Deviation, One-Way ANOVA, Pearson’s Product Moment Correlation Coefficient, and regression analysis. Results – The study found that management support and collaboration were the most significant predictors of knowledge management practices in federal university libraries in Nigeria.  Even though human resources policy and rewards systems had positive correlations with knowledge management practices, their correlation coefficients were not significant. Conclusion – The success of knowledge management in university libraries in Nigeria depends on some contextual factors such as the support given by the management staff and the extent of collaboration among staff.

scholarly journals Role of HRM in Talent Retention With Evidence

2018 ◽  
Vol 9 (2) ◽  
pp. 8 ◽  
Author(s):  
Doreen Akunda ◽  
Zhixia Chen ◽  
Simon Ndwiga Gikiri
Keyword(s):  
Content Analysis ◽  
Human Resource ◽  
Management Practices ◽  
Talent Management ◽  
Sources Of Information ◽  
Study Approach ◽  
The Arts ◽  
Sustainability Strategies ◽  
Talent Retention ◽  
Mixed Approach

Talent management and retention are increasingly seen as an essential practice in business sustainability strategies. It has since expanded from the sporting fraternity and the arts, particularly in the entertainment industry to become a global practice. This paper discusses the purpose and strategies used for talent management. Using a case study approach that combines the use of Reflexive Account (a retrospective analysis) and content analysis of firm reports, this paper identifies the Human Resource management practices implemented by one firm, MTN-Uganda as a case that provides human resource practitioners with evidence of the practical utility of various talent management and retention strategies. The primary sources of information used in reporting on the case were obtained through reflexive analysis (2012-2015) and content analysis of firm reports (2007-2018). Information gaps were filled in by contact and answered queries through the Department of Corporate Services at MTN Uganda.Although there are many strategies for implementing talent management programs, their success is primarily pegged on the use of a mixed approach, with the Human Resource functions being supported by other management divisions to realise the return on investment sought through the implementation of talent management programs.

Factors influencing Midwestern grain farmers’ use of risk management tools

2019 ◽  
Vol 79 (2) ◽  
pp. 192-203
Author(s):  
Brian K. Coffey ◽  
Ted C. Schroeder
Keyword(s):  
Risk Management ◽  
Management Practices ◽  
Mail Survey ◽  
Management Tool ◽  
Farm Size ◽  
Management Tools ◽  
Content Type ◽  
Multinomial Logit Regression ◽  
Decision Choices ◽  
Grain Farmers

PurposeThe purpose of this paper is to identify the relationships between grain farm and farmer profiles and their respective choices to use forward pricing techniques and revenue protection crop insurance to manage risk.Design/methodology/approachAn e-mail survey of Midwestern grain farmers elicited farmer demographic information, farm profile, risk attitudes and farmer use of forward pricing and revenue protection insurance. Responses regarding use of risk management tools were compiled as choices to use possible bundles of tools to account for simultaneous nature of the decision. Choices to use bundles of tools were used as the independent variable categories in a multinomial logit regression. Regressors were relevant data collected from the survey.FindingsFarm size, using a market advisory service, and being a technology adopter are the most important factors in predicting risk management tool use by grain farmers. Farmers tend to use forward pricing and revenue protection insurance in combination. Large farms are more likely to use forward pricing tools.Practical implicationsResults provide researchers, extension professionals and risk management specialists with a current understanding of how farm and farmer characteristics relate to use of risk management tools. The authors also elaborate on findings to provide guidance for future risk management research.Originality/valueThe survey covered 9 Midwestern states and 648 grain farmers. The survey results update understanding of grain farmers’ risk management practices. The empirical approach treats risk management decisions to use available tools as simultaneous, which recent literature suggests is more appropriate than earlier approaches.

scholarly journals # Pillar of Defense: Using Social Media to Manage Impressions of Conflict: A Case Study of the November 2012 Israel-Hamas conflict

2021 ◽  
Author(s):  
Jelena Djurkic
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Impression Management ◽  
Armed Conflict ◽  
Character Structure ◽  
Military Involvement ◽  
Reputation Risk ◽  
Twitter Account ◽  
Israel Defense Forces

Threats to reputation can destroy a brand. Communicating effectively during a conflict can help to manage negative impressions that expose brands to reputation risk. This is important now more than ever as organizations—and nations—turn to Twitter to address various publics. The rigid 140-character structure of Twitter thus necessitates the creation of sound bites that act as productive texts to address multiple rhetorical objectives simultaneously. An examination of the Israel Defense Forces’ (IDF) Twitter account through sentiment and content analysis shows evidence that the Force took a significantly defensive approach to impression management of Operation Pillar of Defense in November 2012. There is evidence that Israel sought to re-frame public impression of its military involvement from aggressor to defender in the armed conflict. Codes discovered in the analysis suggest that the IDF tried to justify force, avoid responsibility and establish legitimacy of its operations.

scholarly journals # Pillar of Defense: Using Social Media to Manage Impressions of Conflict: A Case Study of the November 2012 Israel-Hamas conflict

2021 ◽  
Author(s):  
Jelena Djurkic
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Impression Management ◽  
Armed Conflict ◽  
Character Structure ◽  
Military Involvement ◽  
Reputation Risk ◽  
Twitter Account ◽  
Israel Defense Forces

Threats to reputation can destroy a brand. Communicating effectively during a conflict can help to manage negative impressions that expose brands to reputation risk. This is important now more than ever as organizations—and nations—turn to Twitter to address various publics. The rigid 140-character structure of Twitter thus necessitates the creation of sound bites that act as productive texts to address multiple rhetorical objectives simultaneously. An examination of the Israel Defense Forces’ (IDF) Twitter account through sentiment and content analysis shows evidence that the Force took a significantly defensive approach to impression management of Operation Pillar of Defense in November 2012. There is evidence that Israel sought to re-frame public impression of its military involvement from aggressor to defender in the armed conflict. Codes discovered in the analysis suggest that the IDF tried to justify force, avoid responsibility and establish legitimacy of its operations.

Determinants of the Readability and Comprehensibility of Risk Disclosures

2019 ◽  
pp. 216-238
Author(s):  
Jonas da Silva Oliveira ◽  
Graça Maria do Carmo Azevedo ◽  
Augusta da Conceição Santos Ferreira ◽  
Susana Patrícia Henriques Martins ◽  
Cláudia Roberta de Araújo Alves Pinto
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Impression Management ◽  
Management Strategies ◽  
Financial Statements ◽  
Listed Companies ◽  
Risk Information ◽  
Negative Association ◽  
Risk Disclosures

The chapter intends to determine if managers make use of impression management strategies to hide or obfuscate risk disclosures through the analyses of the risk information disclosed by Portuguese non-financial listed companies. A content analysis of the management reports, notes to the financial statements, and corporate governance reports of companies listed at Euronext Lisbon, in the years 2007, 2010, and 2013 was carried out. Findings indicate that the understandability of the risk information is positively associated with the company's size. Results also indicate that there is a negative association between the readability of risk information disclosed and the company's size and industry.

Basic Bookkeeping and Accounting for the Private Practitioner

2017 ◽  
pp. 180-188 ◽  
Author(s):  
Jeffrey Zimmerman ◽  
Diane V. Libby
Keyword(s):  
Managed Care ◽  
Financial Management ◽  
Management Practices ◽  
Private Practitioner ◽  
Math Skills ◽  
Loss Prevention ◽  
Financial Reports ◽  
Business Decisions ◽  
Accounting Systems ◽  
Accounting Terms

Running a practice with sound financial management practices is not as complex as many believe. The concepts require basic math skills and the establishment of an infrastructure that provides an awareness of what is happening financially in the business. Ways of approaching common business decisions about purchases, leases, managed care contracts, and accounts receivables are discussed. Basic bookkeeping and accounting systems are described. Common accounting terms and financial reports, such as profit and loss statements, are defined and described. Budgets, practice “dashboards” for consolidating practice data, and safeguards for loss prevention are described.

scholarly journals Adoption of principle-based IFRS and intercompany comparability of operating performance

2020 ◽  
Vol 5 (2) ◽  
pp. 341-352
Author(s):  
Protap Kumar Ghosh ◽  
Ranajit Kumar Bairagi ◽  
Abinash Mondal
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Stock Exchange ◽  
Operating Performance ◽  
Financial Statements ◽  
Regulatory Agencies ◽  
Financial Reports ◽  
Content Type ◽  
Do So

PurposeThe study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the application of accounting methods and reporting style.Design/methodology/approachUsing content analysis on 125 annual financial statements of 25 companies from five industries listed on the Dhaka Stock Exchange in Bangladesh, this study reports that only the sole adoption and application of principle based IFRS cannot ensure ultimate intercompany comparability of financial reports.FindingsThe findings document that the adoption of IFRS cannot ensure the application of same accounting methods as well as way of presentations which is a precondition of greater comparability of operating performance of competitive firms. The methodological and reporting direction through local regulatory agencies alongside maximum compliance with principle based IFRS can enhance intercompany comparability of financial reports in the same industry.Originality/valueThis study tries to manifest that sole adoption cum implementation of IFRS could not ensure ultimate intercompany comparability of operating performance within the same industry and urges to conduct further research to find out the ways to do so.

scholarly journals Scots Pine Stem Parameters in Sites with Different Stand Densities in Lithuania

Forests ◽  
2020 ◽  
Vol 11 (7) ◽  
pp. 716
Author(s):  
Lina Beniušienė ◽  
Benas Šilinskas ◽  
Ričardas Beniušis ◽  
Marius Aleinikovas ◽  
Edmundas Petrauskas ◽  
...  
Keyword(s):  
Forest Management ◽  
Scots Pine ◽  
Management Practices ◽  
Stand Density ◽  
Management Tool ◽  
Stem Height ◽  
Bottom Part ◽  
Branch Diameter ◽  
Stem Wood ◽  
Stem Quality

Background and Objectives: The aim of this study was to determine the effects of different stand densities and thinning regimes on stem quality parameters, mainly branch characteristics, of Scots pine (Pinus sylvestris L.) trees. The study provides some input to the discussion about Scots pine stem quality responses to different forest management practices in relatively young stands. Materials and Methods: Total tree height, height to the lowest live and dead branch, diameter at breast height (DBH), and diameter of all branches from the whorls located up to 6 m from the ground were measured. The linear regression models to predict branch diameter, as the main parameter for the stem quality assessment, were developed based on stand density and stem parameters. Results and Conclusions: DBH, branch diameter and number of branches up to 6-m stem height were significantly higher in the stands with the lowest density. These stem parameters showed a relatively clear downward trend from the lowest to the highest stand densities. The main identified variables which significantly affected stem quality, were branch diameter and diameter of the thickest branch in the bottom part of the stem, at least up to 3-m stem height. For practical use, the best fitted model was estimated when stand density, DBH, and branch diameter up to 3-m height were included in a single equation. The developed model for branch diameter could be used as a forest management tool for managing stem-wood quality.

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