Impression management in financial reports surrounding CEO turnover

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Authors
Goundar, Nadesa
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Degree
Master of Professional Accountancy
Grantor
Unitec Institute of Technology
Date
2009
Supervisors
Moriarty, Shane
Type
Masters Dissertation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
impression management
financial reports
CEO turnover
ANZSRC Field of Research Code (2020)
Citation
Goundar, N. (2009). Impression management in financial reports surrounding CEO turnover. Unpublished thesis submitted in partial fulfillment of the degree of Master of Professional Accountancy, Unitec Institute of Technology, New Zealand.
Abstract
This study focuses on whether new management uses impression management to influence the presentation of performance in the firm’s annual reports surrounding a changeover in CEO. The study considers the use or non-use of graphs for presenting information as well as distortions in the graphs. Overall there is some evidence for impression management, but it is not strong. Thus impression management as implemented through graphs does not appear to be used as widely in New Zealand as in other jurisdictions where it has been studied.
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