Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports

Disclosure of companies’ information, which is not easily available for stakeholders, is incomplete and impartial. When the disclosure is done deliberately, managers exclude and hide some parts, or present some other parts unclear to protect their jobs. This is called impression management of stakeh...

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Autores principales:	Ahmad Khodamipour (Ph.D), Rasekh Bagheri Masoudzadeh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	impression management voluntary disclosure financial distress family ownership future performance Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/f89226d0342e415bb86f8d246f398ae7
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spelling	oai:doaj.org-article:f89226d0342e415bb86f8d246f398ae72021-11-04T19:52:37ZStrategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports2008-89142476-292X10.22103/jak.2017.1647https://doaj.org/article/f89226d0342e415bb86f8d246f398ae72017-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_1647_e157084cb513f67600a9e14162d6c8fc.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XDisclosure of companies’ information, which is not easily available for stakeholders, is incomplete and impartial. When the disclosure is done deliberately, managers exclude and hide some parts, or present some other parts unclear to protect their jobs. This is called impression management of stakeholders. This study aims at strategy review of impression management of voluntary disclosure at current state. This requires measuring the effects of circumstances of current performances, financial distress and family ownership rates on voluntary disclosure measure, and then, on future performances, regarding stakeholders’ understanding of disclosed information. The statistical population consists of companies listed in the Tehran Stock Exchange. The findings from hypotheses tests of multivariate regressions showed that current performance and the level of companies’ financial distress have significantly positive relationships with the level of voluntary disclosure of information. Also, there is significantly negative relationship between the rate of family ownership and the level of voluntary disclosure. However, there is no significant relationship between future performances and the level of voluntary disclosure.Ahmad Khodamipour (Ph.D)Rasekh Bagheri MasoudzadehShahid Bahonar University of Kermanarticleimpression managementvoluntary disclosurefinancial distressfamily ownershipfuture performanceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 1, Pp 51-74 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	impression management voluntary disclosure financial distress family ownership future performance Accounting. Bookkeeping HF5601-5689
spellingShingle	impression management voluntary disclosure financial distress family ownership future performance Accounting. Bookkeeping HF5601-5689 Ahmad Khodamipour (Ph.D) Rasekh Bagheri Masoudzadeh Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports
description	Disclosure of companies’ information, which is not easily available for stakeholders, is incomplete and impartial. When the disclosure is done deliberately, managers exclude and hide some parts, or present some other parts unclear to protect their jobs. This is called impression management of stakeholders. This study aims at strategy review of impression management of voluntary disclosure at current state. This requires measuring the effects of circumstances of current performances, financial distress and family ownership rates on voluntary disclosure measure, and then, on future performances, regarding stakeholders’ understanding of disclosed information. The statistical population consists of companies listed in the Tehran Stock Exchange. The findings from hypotheses tests of multivariate regressions showed that current performance and the level of companies’ financial distress have significantly positive relationships with the level of voluntary disclosure of information. Also, there is significantly negative relationship between the rate of family ownership and the level of voluntary disclosure. However, there is no significant relationship between future performances and the level of voluntary disclosure.
format	article
author	Ahmad Khodamipour (Ph.D) Rasekh Bagheri Masoudzadeh
author_facet	Ahmad Khodamipour (Ph.D) Rasekh Bagheri Masoudzadeh
author_sort	Ahmad Khodamipour (Ph.D)
title	Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports
title_short	Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports
title_full	Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports
title_fullStr	Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports
title_full_unstemmed	Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports
title_sort	strategy review of impression management of stakeholders by disclosure of annual reports
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/f89226d0342e415bb86f8d246f398ae7
work_keys_str_mv	AT ahmadkhodamipourphd strategyreviewofimpressionmanagementofstakeholdersbydisclosureofannualreports AT rasekhbagherimasoudzadeh strategyreviewofimpressionmanagementofstakeholdersbydisclosureofannualreports
_version_	1718444628408008704

Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports

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