Leventis, S. and Weetman, P. (2004) Impression management: dual language reporting and voluntary disclosure. Accounting Forum, 28 (3). pp. 307-328. ISSN 0155-9982Full text not available in this repository. (Request a copy from the Strathclyde author)
The presentation of corporate disclosure may be explained by impression management. The relative extent of corporate disclosure may be related to information costs. This paper links these two theoretical perspectives by comparing the extent of voluntary disclosure in companies that have chosen to present a dual language approach to reporting, relative to the disclosure provided by companies choosing to report only in one language. The analysis shows that voluntary disclosure is higher in companies that have higher visibility through dual language reporting and whose investors face higher information costs. The analysis also shows that voluntary disclosure by companies reporting only in one language is associated with domestic visibility in market listing and type of industry, while that of companies reporting in two languages is associated with responding to market pressures.
|Keywords:||impression management, dual language, voluntary disclosure, information costs, accountancy, Commerce, Finance, Accounting|
|Subjects:||Social Sciences > Commerce|
|Department:||Strathclyde Business School > Accounting and Finance|
|Depositing user:||Strathprints Administrator|
|Date Deposited:||09 Mar 2008|
|Last modified:||22 Mar 2017 09:40|