Journal Article


Niamh Brennan
Doris M. Merkl-Davies



information management impression management discretionary narrative disclosures corporate image content analysis communication corporation reports narrative disclosures disclosure of information

Discretionary disclosure strategies in corporate narratives : incremental information or impression management? (2007)

Abstract The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate narrative documents and why, how, and whether users react thereto. To facilitate the review, we provide three taxonomies based on: the motivation for discretionary narrative disclosures (opportunistic behavior, i.e. impression management, versus provision of useful incremental information); the research perspective (preparer versus user); and seven discretionary disclosure strategies. We also examine the whole range of theoretical frameworks utilized by prior research, and we put forward some suggestions for future research.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Niamh Brennan, Doris M. Merkl-Davies

Experts in our system

Niamh Brennan
University College Dublin
Total Publications: 106
Doris M. Merkl-Davies
University College Dublin
Total Publications: 9