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Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes


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  • Aerts, Walter
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 30 (2005)
    Issue (Month): 6 (August)
    Pages: 493-517

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    Handle: RePEc:eee:aosoci:v:30:y:2005:i:6:p:493-517

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    1. W. Aerts, 2001. "Inertia in the attributional content of annual accounting narratives," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 3-32.
    2. Eric W. K. Tsang, 2002. "Self-Serving Attributions in Corporate Annual Reports: A Replicated Study," Journal of Management Studies, Wiley Blackwell, vol. 39(1), pages 51-65, 01.
    3. Aerts, Walter, 1994. "On the use of accounting logic as an explanatory category in narrative accounting disclosures," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 337-353.
    4. Schwenk, C, 1993. "Management tenure and explanations for success and failure," Omega, Elsevier, vol. 21(4), pages 449-456, July.
    5. Bozeman, Dennis P. & Kacmar, K. Michele, 1997. "A Cybernetic Model of Impression Management Processes in Organizations," Organizational Behavior and Human Decision Processes, Elsevier, vol. 69(1), pages 9-30, January.
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    Cited by:
    1. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
    2. Cianci, Anna M. & Kaplan, Steven E., 2010. "The effect of CEO reputation and explanations for poor performance on investors' judgments about the company's future performance and management," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 478-495, May.
    3. Solomon, Jill F. & Solomon, Aris & Joseph, Nathan L. & Norton, Simon D., 2013. "Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 195-213.
    4. Guillamon-Saorin, Encarna & Sousa, Carlos M.P., 2010. "Press release disclosures in Spain and the UK," International Business Review, Elsevier, vol. 19(1), pages 1-15, February.
    5. Hooghiemstra, Reggy, 2010. "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan," The International Journal of Accounting, Elsevier, vol. 45(3), pages 275-300, September.
    6. Samira Demaria & Dominique Dufour & Moïse Louisy-Louis & Philippe Luu, 2012. "An exploratory study of the exposure draft of IAS 19 due process," Post-Print hal-00690943, HAL.
    7. Mark A. Clatworthy & Michael John Jones, 2006. "Differential patterns of textual characteristics and company performance in the chairman's statement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 493-511, July.
    8. Malcolm Smith & Yinan Dong & Yun Ren, 2011. "The predictive ability of corporate narrative disclosures: Australian evidence," Asian Review of Accounting, Emerald Group Publishing, vol. 19(2), pages 157-170, September.
    9. AERTS, Walter & TARCA, Ann, 2008. "The effect of institutional setting on attributional content in management commentary reports," Working Papers 2008010, University of Antwerp, Faculty of Applied Economics.
    10. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
    11. Niamh M. Brennan & Encarna Guillamon-Saorin & Aileen Pierce, 2009. "Methodological Insights: Impression management: Developing and illustrating a scheme of analysis for narrative disclosures – a methodological note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(5), pages 789-832, July.
    12. Samira Demaria & Dufour Dominique & Moise Louisy-Louis & Philippe Luu, 2012. "An exploratory study of the exposure draft of IAS 19 due process," Post-Print halshs-00721326, HAL.
    13. Doris M. Merkl-Davies & Niamh M. Brennan & Stuart J. McLeay, 2011. "Impression management and retrospective sense-making in corporate narratives: A social psychology perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 315-344, April.


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