Type

Journal Article

Authors

Niamh Brennan

Subjects

Business

Topics
corporate reporting comparative financial reporting choice images distortion financial statements impression management

A Case of Distortion (2015)

Abstract There are few regulations concerning narratives outside audited financial statements, leaving room for manipulative impression management in corporate reporting. Pervasive impression management has resulted in an erosion of the quality of financial reporting. Techniques ranging from rhetoric, images, choice of earnings number, comparative and attribution are frequently used to cloud the true picture.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Niamh Brennan

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Niamh Brennan
University College Dublin
Total Publications: 106