Academic Scientific JournalsImpression management strategies in Polish financial reports
Keywords:
impression management, narrative accounting, content analysisAbstract
In the article we discuss and present using the examples from Polish financial reports the impression management strategies. From the analysis it is clear that companies listed on the Warsaw Stock Exchange, publishing financial reports in Polish use exactly the same impression management strategies as companies present on the other markets of which research are widely published in the literature. Due to the fact, that issuers use the range of strategies in financial reports, only holistic measures should be used to analyse the level of impression management.
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