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- Grahovar, Marina, 1981, et al.
(författare)
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Reputation Management in CSR reports - mapping theoretical perspectives
- 2010
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Ingår i: Financial reporting and Business communication, 15th annual conference, Bristol.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- From a societal point of view environmental accounting can fill the role of information- provider in the struggle for sustainability. On the one hand, CSR reporting is used by companies to account for their social and environmental responsibility. On the other hand, CSR reporting is used by companies to manage their reputation. The purpose of this study is to make a theoretical overview of what theories are used for explaining how companies’ respond to external pressure by using CSR reporting as a mean to manage their reputation. Therefore, a map over theories is developed to illustrate how ideas within theories developed and how theories connect to each other. This overview is used outline essences from different theoretical perspectives used to describe and explain the use of CSR reports as an instrument for responding to external pressure and managing corporate responsibility. This paper is a work in progress starting to map out theoretical perspectives dealing with corporate social disclosure in general and reputation management through corporate social disclosure in particular. How a unified assumption is dealt with through different theoretical approaches is discussed. It is argued that the emphasis of different theories provides different explanations which can be used to drive research in the field from different theoretical approaches.
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- Houqe, Muhammad Nurul, et al.
(författare)
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The Routledge companion to accounting communicationRoutledge companions in business, management and accounting, Lisa Jack, Jane Davison, Russell Craig (Eds.). Routledge, London and New York (2013), (259 pp., $225.00, £140.00, ISBN 978-04-415-61714-7)
- 2014
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Ingår i: The International Journal of Accounting. - : World Scientific Pub Co Pte Lt. - 0020-7063 .- 0020-7063. ; 49:3, s. 397-401
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Recension (övrigt vetenskapligt/konstnärligt)
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- Jonäll, Kristina, 1964, et al.
(författare)
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The effect of the financial crises on European banks narrative communication
- 2013
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Ingår i: 36th Annual Congress of the European Accounting Association, May 2-6, 2013 Paris Dauphine University, Paris, France.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Accounting narratives have become an increasingly important part of the financial information that companies provide as an integral part of orporate financial reports. Accounting narratives play a crucial role for management when communication finnacial performance. Accounting narratives are considered an important document for the investment decisions of both private and institutional investors. However, since accounting narratives are unaudited they may be influenced by corporate management and thus may be subject to impression management. This paper focuses on the chairman's narratives in European top banks before, during and after the first recent banking crisis. It discusses how banks' reporting strategies and narratives depend on underlying financial performance. The aim of this study is to examine how the financial crisis affects the accounting narratives and whether this differs between countries and over time. This study also investigates if the President's explanations of performance in the CEO letter are affected by the crisis by looking at textual characterisitcs about good and bad news in different ways. The results in this paper indicate that banks ́ chairman's statements are subject to impression management techniques and contribute to an enhanced understanding of impression management in banks reporting context.
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