Institutional environment demands from organizations to be accountable for their social and
environmental actions and to provide information allowing the assessment of their long-term …

Companies are often accused of using sustainability disclosures as public relations tools to
manage financial and non-financial stakeholders' impressions. The purpose of our study …

Among the most-read corporate documents are chief executive officers'(CEOs') shareholder
letters. Using institutional isomorphism as lens, this study examines the extent to which the …

Purpose The purpose of this study is to identify the norms that underlie and condition the
decisions made by preparers of financial reports. Design/methodology/approach This …

Desde una perspectiva lingüística, este documento examina cómo la Responsabilidad
Social Corporativa (RSC) se legitima en los mensajes de los presidentes a los accionistas …

Purpose The paper aims to understand why and how paratextual elements are included in
annual reports, hence how meaning is made through the workings of language and …

Using a mixed methods approach that relies on conceptual metaphor theory, corpus
linguistics, and discourse analysis, the study investigates the use and function of metaphor …

This research investigates the historical role of the president's letter, and in particular how
impression management was used by the Brazilian company Petrobras, during the military …

Several ways or tactics can be used by entities to manage disclosed information,
undermining its transparency and mitigating its credibility. Even though accounting literature …

In daily life, individuals can exhibit different behaviors in order to influence the opinions of
people in their social environment about themselves. This situation is seen in business life …