Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research we provide an alternative perspective on corporate annual narrative reporting as characterised by conditions of ‘ex post accountability' (Aerts,...

Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ ex post...

Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ex post...