scholarly journals Literature Review on the Impression Management in Corporate Information Disclosure

2016 ◽  
Vol 07 (06) ◽  
pp. 725-731 ◽  
Author(s):  
Juling Wang
2019 ◽  
Vol 11 (1) ◽  
pp. 262 ◽  
Author(s):  
Bing Wang ◽  
Si Xu ◽  
Kung-Cheng Ho ◽  
I-Ming Jiang ◽  
Hung-Yi Huang

Improving the transparency of corporate information disclosure is a key principle of corporate governance in Taiwan. This study uses the information disclosure assessment system established by the information disclosure and transparency ranking system to explore whether information transparency can reduce the degree of mispricing. The study uses the data of 10,686 listed companies in Taiwan for the period from 2005 to 2014. We find that a higher information disclosure ranking (IDR) of rated companies corresponds to a more substantial reduction in the degree of mispricing. Moreover, we discover that product market competition affects mispricing in that smaller degrees of mispricing reflect greater exclusivity; this suggests that lower industry transaction and competition costs lead to less substantial mispricing. Finally, we observe that the effect of information disclosure score on the degree of mispricing is lower in more exclusive industries. Furthermore, a regression process using instrumental variables reveals that IDRs have the significant effect of reducing the degree of mispricing.


2021 ◽  
Vol 16 (10) ◽  
pp. 73
Author(s):  
Mohammad Hariri

The present study aims towards three research purposes. Firstly, it intends to reveal the pattern that associates the elements of the Integrated Reporting (IR) of companies listed on the Saudi Arabian Stock Exchange (Tadawul). Secondly, it verifies the existence of a relationship between IR practices and some firm-specific characteristics. Third, it examines the similarities between the IR practices of these companies. IR communicates how an organization's strategy, governance, performance, and prospects lead to value creation. The dataset used for the IR elements is retrieved from Tadawul and consists of data regarding integrated reports for 126 companies listed in 2019; while the data for the firm-specific characteristics, as the size of the company, the auditor type and the type of company are extracted from Marketscreener.com and Argaam.com portals. The methodology used consists of the empirical-analytical approach with the use of Optimal Scaling techniques. Main findings consist of a positive association found between the elements of the IR, as well as that the specific characteristics of the firms are not related to the elements of the IR. In our results a dissimilarity is found in the corporate information disclosure practices. These findings reveal a need for a deep investigation of the IR elements and firm characteristics in Saudi Arabian companies. One of the future research direction is a multilinear data for various years such that can reveal a more comprehensive understanding of IR elements and firm characteristics. This study becomes relevant in the context of IR elements and firm characteristics relations, that are not yet studies at their research potential.


Author(s):  
Mohd Shazwan Mohd Ariffin ◽  
Wan Nordin Wan-Hussin ◽  
Siti Seri Delima Abdul Malak

Disclosure of annual general meeting (AGM) minutes on the corporate website is considered as additional disclosure. Consequently, Listing Requirements states compulsory disclosure of corporate information. In this regard, the awareness of compulsory disclosure of information among all Malaysian listed companies in 2017 was below expectations. Despite the role of AGM minutes as documented proof of meeting, the management had been reluctant to disclose AGM minutes on the corporate website unless demanded by the shareholders. This paper focuses on previous mandatory disclosure of discussions on key matters after AGM minutes among 261 listed companies based on the financial year ended December 31, 2016. The findings indicated that shareholder activism and the role of grey directors exerted influence on the disclosure of AGM minutes on the corporate website. Undoubtedly, management and investors have contributed toward voluntary disclosure in line with the government’s role to enhance shareholder rights. Besides, grey directors’ contribution towards information disclosure has remained relatively unexplored.


2021 ◽  
Vol 12 ◽  
Author(s):  
Esraa Al-Shatti ◽  
Marc Ohana

Despite the popularity of the term impression management (IM) in the literature, there is no consensus as how different types of IM (direct vs. indirect) and modes of interaction (face-to-face vs. online) promote career-related outcomes. While most empirical studies focus on direct IM, individuals engage in both types of IM and interaction modes, particularly indirect IM in the online context. Indeed, recent developments suggest that online interactions now prevail over face-to-face interactions, especially during the COVID-19 pandemic. Accordingly, this study presents the first systematic literature review that differentiates between types of IM (direct vs. indirect) and modes of interaction (face-to-face vs. online) in a career development perspective. The review shows that direct IM is more widely studied in the face-to-face than online interaction mode, while indirect IM is neglected in both interaction modes. This study thus provides evidence of the need to investigate and differentiate between the different types of IM and interaction modes for career-related outcomes, highlighting some research gaps and directions for future inquiry.


2017 ◽  
Vol 4 (1) ◽  
pp. 122-132
Author(s):  
Лариса Киричук

The present paper focuses on the study of the communicative nature of self-disclosure as a technique of verbal influence on people. The phenomenon of self-disclosure is interpreted as the process of divulging private information to others. The aim of the study is to determine the specific features of self-disclosure in a public speaking context. The paper discusses the communicative conventions and parameters of the public speaking scenario as the factors that determine a certain manner of self-disclosing. The key assumption of the study is that public self-disclosure should be viewed as a tactic of self-presentation that promotes the speaker’s image building. In order to indicate the verbal forms that speakers use while disclosing private information in public the discourse and lexical-grammatical analyses of eight celebrity interview texts are conducted. The results of the research demonstrate that the speakers use recurrently certain verbal patterns which are identified as statements of self-description (it includes statements of self-confirmation, self-assurance, personal preferences and personal aspirations), self-narrative and attitude statements. The study also shows which types of the statements are used more frequently than the others, particularly, the statements of self-confirmation, personal aspirations and self-narratives are apparently preferred by the speakers as tactics of public self-disclosure. The paper highlights the fact that the self-disclosure tactics are employed by public speakers selectively and that their choice is motivated by the speakers’ strategic goal of impression management. References Altman, I., Taylor, D. A. (1973). Social Penetration: The Development of InterpersonalRelationship. New York, NY: Holl, Rinehart & Winston. Baumeister, R. F. (1982). A self-presentational view of social phenomena. PsychologicalBulletin, 91, 3–26. Carver, C. S., Scheier, M. R. (1998). On the Self-Regulation of Behavior. CambridgeUniversity Press. Cozby, P.C. (1973). Self-disclosure: A literature review. Psychological Bulletin, 79(2),73–91. Derlega, V. J., Metts, S., Petronio, S., Margulis, S. T. (1993). Self-Disclosure. NewburyPart, CA: Sage. Hargie, O. (2011). Skilled Interpersonal Interaction: Research, Theory and Practice.London: Reutledge. Johnson, J.A. (1981). The ‘self-disclosure’ and ‘self-presentation’ views of item responsedynamics and personality scale validity. Journal of Personality and Social Psychology,40(4), 761–769. Jourard, S. (1971). The Transparent Self. (2nd ed.).New York: Van Nostrand Reinhold. Leary, M. R. (1995). Self-Presentation: Impression Management and InterpersonalBehavior. Madison, WI: Brown & Benchmark. Leary, M. R. (1996). Self-Presentation: Iimpression Management and InterpersonalBehavior. Boulder, CO: Westview Press. Leary, M. R. (2012). Introduction to Behavioral Research Methods. (6nd ed.). Boston:Pearson. Leary, M. R., Kowalski, R. M. (1990). Impression management: A literature review andtwo-component model. Psychological Bulletin, 107(1), 34–47. Luft, J., Ingham, H. (1969). Of Human Interaction. Palo Alto, CA: National Press Books. Rosenfeld, L. B. (2014). Overview of the ways privacy, secrecy, and disclosure arebalanced in today’s society. In: Balancing the Secrets of Private Disclosure, (pp. 3 – 18).S. Petronio, (ed.). New York and London: Psychology Press. Schlenker, B. R. (1980). Impression management: the self-concept, social identity, andinterpersonal relations. Monterey, CA: Brooks/Cole. Schlenker, B. R. (1985). Identity and self-identification. In: The self and social life, (pp.65–99). B.R.Schlenker, (ed.). New York: McGrow-Hill. Schlenker, B. R. (2003). Self-presentation. In: Handbook of Self and Identity, (pp. 492–518). M. R.Leary, J. P.Tangney, (eds.). New York: Guilford. Sources J.K. Rolling meets Lauren Laverne, 2015. Oprah talks to Barack Obama, 2004. O, The Oprah magazine. Oprah talks to Daniel Pink, 2008. O, The Oprah Magazine. Oprah talks to Ellen De Generes, 2009. O, The Oprah Magazine. Oprah talks to Jay-Z, 2009. O, The Oprah Magazine. Oprah talks to Tine Fey, 2009, O, The Oprah Magazine. Oprah talks to Thich Nhat Hanh, 2010.8.The ultimate O interview: Oprah answers all your questions, 2010. O, the Oprah magazine.


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