Impression Management in Accounting Communication of MENA Banks

Impression Management Using Discretionary Narrative Disclosure Strategies of Banks' Annual Reports in the MENA Region
 
 
SPS (Verlag)
  • erschienen am 19. November 2019
 
  • Buch
  • |
  • Softcover
  • |
  • 276 Seiten
978-613-8-91493-8 (ISBN)
 
Recent scandals and corporate failures have shaken the confidence of investors in financial reporting. Thus, investors and other stakeholders called for greater transparency by better information disclosure via annual reports. Due to the fact that the annual report, especially the narrative section, stands for an essential part of the information used by investors and other stakeholders, it is vital that this information reflects a true and fair view of the business. However, literatures have indicated that the information disclosed in those sections was altered in a way to affect readers' perceptions and their investment decisions, specifically used for impression management purposes. Impression management involves the manipulation of information to depict a specific image and it is generally aimed at developing a more advantageous view of an organization's performance than is warranted. Thus, impression management conflicts with the purpose of accounting, which is to display objectively financial performance in a neutral, unbiased way.
  • Englisch
  • Höhe: 220 mm
  • |
  • Breite: 150 mm
  • |
  • Dicke: 17 mm
  • 429 gr
978-613-8-91493-8 (9786138914938)
Experienced assistant professor of Accounting at Beirut Arab University with a demonstrated history of working in the higher education industry. Strong education professional with a Ph.D. focused in Impression management from Beirut Arab University, Lebanon. Awarded Sharjah prize for the best doctoral dissertations in the Arab region.

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