文章基本信息

标题：Corporate Accounting Narratives and Self-Presentational Dissimulation Technique: An Analysis of Fraudulent Financial Reporting Firms
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作者：Hartini Jaafar ; Hazianti Abdul Halim ; Sharul Effendy Janudin 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2017
卷号：7
期号：10
页码：82-92
DOI：10.6007/IJARBSS/v7-i10/3360
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This study seeks to investigate the motivation for impression management among Malaysian public listed firms. The sample used in this study consists of 80 firms classified into two categories; fraudulent financial reporting firms and non-fraudulent financial reporting firms. Content analysis of impression management technique of self-presentational dissimulation in the use of accounting narratives is performed based on the methodology introduced and refined by Merkl-Davies et al. (2011). The findings indicate that firms do not use impression management to create an inaccurate image of organisational outcomes which is inconsistent with the view held by management (self-presentational dissimulation). Specifically, the result indicate that fraudulent financial reporting firms have no greater motivation to engage in self-presentational dissimulation than their non-fraudulent financial reporting counterparts. The implication of this study suggests that impression management motivations and strategies can also be explained from social psychological perspective and complements the use of economics-based theories in this research area.