“说来话长……”——南非企业报道中的印象管理

IF 2.4 Q2 BUSINESS, FINANCE Accounting Research Journal Pub Date : 2021-12-20 DOI:10.1108/arj-07-2021-0209
Shreeya Jugnandan, G. Willows
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引用次数: 4

摘要

目的本文的目的是调查在约翰内斯堡证券交易所上市的公司是否使用印象管理技术来掩盖整个公司报告套件的财务业绩。设计/方法/方法使用混合效应线性回归模型来检验公司的财务业绩与报告的长度或复杂性之间是否存在关系。发现与国际调查的趋势一致,财务业绩较低的公司在整个报告补充中往往会披露更长的信息。然而,有有限的证据表明报告复杂性和绩效之间存在明确的关系。公司报告保持了一致的复杂性,不易阅读。社会含义本文的独特之处在于它同时考虑了多份公司报告,包括年度财务报表、综合报告和市场公告。本文对新兴经济体印象管理的有限文献做出了贡献。独创性/价值将复杂性指标与南非的平均教育水平进行比较表明,大多数公司报告对外行投资者来说是不可读的。因此,尽管复杂性和业绩之间没有明确的关系,但简化公司报告仍有动力。
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“It’s a long story…” – impression management in South African corporate reporting
Purpose The purpose of this paper is to investigate whether companies listed on the Johannesburg Stock Exchange use impression management techniques to obscure financial performance across the corporate reporting suite. Design/methodology/approach Mixed-effect linear regression models were used to examine whether there is a relationship between the financial performance of a company and the length or complexity of the reports produced. Findings Consistent with trends examined internationally, companies with lower financial performance tend to present lengthier disclosures throughout the reporting complement. However, there is limited evidence to suggest a definitive relationship between report complexity and performance. Corporate reports have maintained a consistent level of complexity and are not easily readable. Social implications This paper is unique as it simultaneously considers multiple corporate reports, including the annual financial statements, integrated reports and market announcements. The paper contributes to the limited body of literature on impression management from emerging economies. Originality/value A comparison of the complexity measures to the average education level of South Africans indicates that most corporate reports are not readable to the layman investor. Thus, despite there being no definitive relationship between complexity and performance, there is impetus to simplify corporate reporting.
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来源期刊
Accounting Research Journal
Accounting Research Journal BUSINESS, FINANCE-
CiteScore
5.00
自引率
0.00%
发文量
13
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