Search Results - subject:"disclosure credibility"

CREATIVE DISCLOSURE - FEATURE OF CREATIVE ACCOUNTING

Matis, Dumitru; Vladu, Alina Beattrice; Cuzdriorean, … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 6-6

The purpose of this research is to approach creative disclosure as a feature ofcreative accounting. Also known in the literature as impression management, this demarchecan be found in corporate annual report under forms of distortion of narratives of numericaland graph manipulation. Little is...

Persistent link: https://www.econbiz.de/10010838765

TWO ESSAYS ON INVESTORS' PERCEPTIONS ABOUT MANAGEMENT DISCLOSURES

Zhou, Hailan - 2007

how investor affect might influence investors' perceptions of management disclosure credibility. Based on accounting and … lead to higher assessments of management disclosure credibility. Instead, positive affect is associated with a more … psychology literature, I predict that investors in a positive affective state will assess a higher level of management disclosure …

Persistent link: https://www.econbiz.de/10009466261