Purpose The current paper aims at exploring the audit committee characteristics' effect on
impression management. Design/methodology/approach The methodology is based on the …

Purpose Financial disclosure manipulation is unethical and unlawful because it leads to less
transparent reporting and harmful economic decisions based on misleading information …

As organizations are increasingly expressing their value for diversity and investing in efforts
to create more equitable and inclusive workplaces and societies, such efforts have become …

This paper analyses impression management (IM) during the global financial crisis (GFC). It
examines the differences in multiple textual characteristics and attributions between a highly …

Environmental legality threats can drive corporate environmental disclosure. Based on
performance feedback theory, this paper proposes that environmental legality is an …

This study investigates the mediating role of going concern and corporate reporting on the
relationship between corporate governance and investor confidence in financial institutions …

In this study, we construct a classificatory scheme of impression management tactics and
apply it to a sample of sustainability report and annual report CEO statements issued by …

Purpose This study examines the association between firm profitability and the “voice” of the
CEO measured through tones they convey in their annual letter to shareholders. The paper …

The COVID-19 pandemic, as a typical crisis event, has disrupted employees' lives and
organizations' workplaces, creating significant uncertainty and stress. Although existing …

This paper studied how firms on China's key pollution supervisory list (KPSL) disclose
environmental information in corporate social responsibility (CSR) reports according to …