Fraudulent Financial Reporting and Impression Management: An Examination of Corporate Accounting Narratives
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 10
Abstract
The purpose of this study is to examine the motivation for impression management in the presentation of corporate accounting narratives among Malaysian public listed firms. A matched sample of 80 fraudulent financial reporting firms and non-fraudulent financial reporting firms is utilised in this study. Content analysis of impression management technique of enhancement and retrospective sense-making in the use of corporate accounting narratives is performed. The findings indicate that the sample firms use impression management to portray an image consistent with the overall reading of the annual report, despite favourable with organisational outcomes (impression management by means of enhancement) and to retrospectively provide explanations of organisational outcomes and events (retrospective sense-making). This study adds to and extends the body of knowledge in understanding the relationship between corporate narrative reports and impression management in a different context of organisational outcomes unique to Malaysian setting.
Authors and Affiliations
Hartini Jaafar, Hazianti Abdul Halim, Rosmini Ismail, Anis Suriati Ahmad
Keywords
Related Articles
- EP ID EP573299
- DOI 10.6007/IJARBSS/v8-i10/4782
- Views 61
- Downloads 0
Determinants of Consumer Attitude for Nutritional Drinks: Evidences from Pakistan
Mal Nutrition has been a one of the biggest issues in the world over the last years. The prime purpose of this study is to explore the influencing factors of consumer attitude towards nutritional drinks. This study has t...
A Model for Building AIS Capabilities in Co-operatives
Studies examining the link between information systems (IS) resources and organisation capabilities are extensive. However, limited studies were conducted to examined the influence of IS resources on AIS capabilities par...
Burnout in Nurses at a Referral Hospital in Western Kenya
Prolonged occupational stress is associated with burnout. Nurses are especially vulnerable to burnout. However, the frequency and factors that promote burnout in Kenya Nurses have not been conclusively. 379 (198 female a...
Influence of Nongovernmental Organizations on Forming Country Image and Developing the Country Brand Using Public Diplomacy
Country image and nation branding provide a competitive advantage for small and medium-sized enterprises in their internationalization. This paper analyzes the influence of Turkish nongovernmental organizations on formin...
The Effect of Idea-I Module on Student’s Self Regulation and Behavior Management Skill
Students are exposed to various challenges that can affect their behavior in school and in everyday life. Self-regulation skill is among factors that are expected to help students manage their behavior better. A module c...