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Reporting practice, impression management and company performance a longitudinal and comparative analysis of water leakage disclosure

Reporting practice, impression management and company performance a longitudinal and comparative analysis of water leakage disclosure

 Coopera, Stuart.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 801-840. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessLeakageTargetsPerformanceDisclosureImpression managementReporting
Tác giả CN Coopera, Stuart.
Nhan đề Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure / Stuart Coopera & Richard Slack.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 801-840.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt This paper aims to determine whether corporate reporting practice, consistent with impression management, changes depending upon company performance. A longitudinal analysis, rarely used in prior impression management research, enables changes in annual report disclosures, both narrative and visual, to be identified and considered relative to a company s performance. Our analysis is based upon the disclosure of leakage performance, a strategic and stakeholder issue in the water industry, by all 10 water and sewerage companies (WASCs) in England and Wales over the 7-year period 2005–2006 to 2011–2012. Our longitudinal data are also compared across companies and contrasted with the expert counter account provided by the industry regulator, OFWAT. We find that the level, nature and presentation of a WASC s leakage disclosures change markedly reflective of their performance against OFWAT s target. Our evidence shows that the changes in reporting practice include the use of tactics and presentational methods consistent with impression management, raising concerns regarding the balance and trustworthiness of voluntary disclosures in the annual report. We suggest that the International Accounting Standards Board should further consider their guidance on narrative disclosures, including presentational format, to reduce the scope for impression management within corporate reporting.
Thuật ngữ chủ đề Accounting-Periodicals
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals
Từ khóa tự do Leakage
Từ khóa tự do Targets
Từ khóa tự do Performance
Từ khóa tự do Disclosure
Từ khóa tự do Impression management
Từ khóa tự do Reporting
Tác giả(bs) CN Slack, Richard.
Nguồn trích Accounting and Business Research.- Volume 45, N6-7, 2015.
MARC
Hiển thị đầy đủ trường & trường con
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100[1 ] |a Coopera, Stuart.
245[1 0] |a Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure / |c Stuart Coopera & Richard Slack.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 801-840.
362[0 ] |a Vol. 45, N.6-7 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a This paper aims to determine whether corporate reporting practice, consistent with impression management, changes depending upon company performance. A longitudinal analysis, rarely used in prior impression management research, enables changes in annual report disclosures, both narrative and visual, to be identified and considered relative to a company s performance. Our analysis is based upon the disclosure of leakage performance, a strategic and stakeholder issue in the water industry, by all 10 water and sewerage companies (WASCs) in England and Wales over the 7-year period 2005–2006 to 2011–2012. Our longitudinal data are also compared across companies and contrasted with the expert counter account provided by the industry regulator, OFWAT. We find that the level, nature and presentation of a WASC s leakage disclosures change markedly reflective of their performance against OFWAT s target. Our evidence shows that the changes in reporting practice include the use of tactics and presentational methods consistent with impression management, raising concerns regarding the balance and trustworthiness of voluntary disclosures in the annual report. We suggest that the International Accounting Standards Board should further consider their guidance on narrative disclosures, including presentational format, to reduce the scope for impression management within corporate reporting.
650[0 0] |a Accounting |v Periodicals
650[0 0] |a Business |v Periodicals.
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653[0 ] |a Disclosure
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653[0 ] |a Reporting
700[1 ] |a Slack, Richard.
773[ ] |t Accounting and Business Research. |g Volume 45, N6-7, 2015.
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