A preliminary study into impression management practices in chairman’s statements in South African annual reports
The purpose of this study was to determine whether there is a systematic difference in the textual characteristics of information in the chairman’s statement of profitable and unprofitable companies on the JSE main board. The study replicated research by Clatworthy and Jones (2006) to determine the...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Johannesburg
2022-10-01
|
| Series: | Communicare |
| Subjects: | |
| Online Access: | https://journals.uj.ac.za/index.php/jcsa/article/view/1578 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832593784554127360 |
|---|---|
| author | Yaeesh Yasseen Mahdiyyah Moola-Yasseen Nirupa Padia |
| author_facet | Yaeesh Yasseen Mahdiyyah Moola-Yasseen Nirupa Padia |
| author_sort | Yaeesh Yasseen |
| collection | DOAJ |
| description |
The purpose of this study was to determine whether there is a systematic difference in the
textual characteristics of information in the chairman’s statement of profitable and unprofitable
companies on the JSE main board. The study replicated research by Clatworthy and Jones
(2006) to determine the existence of impression management within chairman’s statements. The
difference in reporting between profitable and unprofitable companies was analysed in relation to
three pre-determined textual characteristics using an attribution theory perspective.
The primary conclusion drawn is that impression management does exist in the chairman’s
statements of companies listed on the JSE main board. Another finding of the study was that
‘extremely unprofitable’ companies are less likely to employ impression management. The
findings indicate that users of annual reports should be alert to the existence of reporting bias
introduced by management and its impact on the usefulness of management commentary in their
decision-making.
|
| format | Article |
| id | doaj-art-8b608f8628db498392c2354e2ae1a91f |
| institution | Kabale University |
| issn | 0259-0069 2957-7950 |
| language | English |
| publishDate | 2022-10-01 |
| publisher | University of Johannesburg |
| record_format | Article |
| series | Communicare |
| spelling | doaj-art-8b608f8628db498392c2354e2ae1a91f2025-01-20T08:55:48ZengUniversity of JohannesburgCommunicare0259-00692957-79502022-10-0136110.36615/jcsa.v36i1.1578A preliminary study into impression management practices in chairman’s statements in South African annual reportsYaeesh Yasseen0https://orcid.org/0000-0003-0651-4240Mahdiyyah Moola-Yasseen1Nirupa Padia2https://orcid.org/0000-0003-3274-2925University of the WitwatersrandUniversity of the WitwatersrandUniversity of the Witwatersrand The purpose of this study was to determine whether there is a systematic difference in the textual characteristics of information in the chairman’s statement of profitable and unprofitable companies on the JSE main board. The study replicated research by Clatworthy and Jones (2006) to determine the existence of impression management within chairman’s statements. The difference in reporting between profitable and unprofitable companies was analysed in relation to three pre-determined textual characteristics using an attribution theory perspective. The primary conclusion drawn is that impression management does exist in the chairman’s statements of companies listed on the JSE main board. Another finding of the study was that ‘extremely unprofitable’ companies are less likely to employ impression management. The findings indicate that users of annual reports should be alert to the existence of reporting bias introduced by management and its impact on the usefulness of management commentary in their decision-making. https://journals.uj.ac.za/index.php/jcsa/article/view/1578South African annual reportsimpression management practiceschairman’s statementstheory perspectiveJSEbias |
| spellingShingle | Yaeesh Yasseen Mahdiyyah Moola-Yasseen Nirupa Padia A preliminary study into impression management practices in chairman’s statements in South African annual reports Communicare South African annual reports impression management practices chairman’s statements theory perspective JSE bias |
| title | A preliminary study into impression management practices in chairman’s statements in South African annual reports |
| title_full | A preliminary study into impression management practices in chairman’s statements in South African annual reports |
| title_fullStr | A preliminary study into impression management practices in chairman’s statements in South African annual reports |
| title_full_unstemmed | A preliminary study into impression management practices in chairman’s statements in South African annual reports |
| title_short | A preliminary study into impression management practices in chairman’s statements in South African annual reports |
| title_sort | preliminary study into impression management practices in chairman s statements in south african annual reports |
| topic | South African annual reports impression management practices chairman’s statements theory perspective JSE bias |
| url | https://journals.uj.ac.za/index.php/jcsa/article/view/1578 |
| work_keys_str_mv | AT yaeeshyasseen apreliminarystudyintoimpressionmanagementpracticesinchairmansstatementsinsouthafricanannualreports AT mahdiyyahmoolayasseen apreliminarystudyintoimpressionmanagementpracticesinchairmansstatementsinsouthafricanannualreports AT nirupapadia apreliminarystudyintoimpressionmanagementpracticesinchairmansstatementsinsouthafricanannualreports AT yaeeshyasseen preliminarystudyintoimpressionmanagementpracticesinchairmansstatementsinsouthafricanannualreports AT mahdiyyahmoolayasseen preliminarystudyintoimpressionmanagementpracticesinchairmansstatementsinsouthafricanannualreports AT nirupapadia preliminarystudyintoimpressionmanagementpracticesinchairmansstatementsinsouthafricanannualreports |