Impression management: dual language reporting and voluntary disclosure

S. Leventis, P. Weetman

Research output: Contribution to journalArticle

21 Citations (Scopus)

Abstract

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.
LanguageEnglish
Pages307-328
Number of pages21
JournalAccounting Forum
Volume28
Issue number3
DOIs
Publication statusPublished - 14 Sep 2004

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Voluntary disclosure
Language
Impression management
Information costs
Corporate disclosure
Visibility
Disclosure
Investors
Industry

Keywords

  • impression management
  • dual language
  • voluntary disclosure
  • information costs
  • accountancy

Cite this

Leventis, S. ; Weetman, P. / Impression management: dual language reporting and voluntary disclosure. In: Accounting Forum. 2004 ; Vol. 28, No. 3. pp. 307-328.
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Impression management: dual language reporting and voluntary disclosure. / Leventis, S.; Weetman, P.

In: Accounting Forum, Vol. 28, No. 3, 14.09.2004, p. 307-328.

Research output: Contribution to journalArticle

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