Research has shown evidence of the use of impression management strategies in corporate disclosures as a means of presumably tempering and swaying investors’ perceptions. These impression management strategies include shifts in the tone used when providing disclosures. However, recent research...

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this...