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Corporate Accounting Narratives and SelfPresentational Dissimulation Technique: An Analysis of Fraudulent Financial Reporting Firms

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  • Hartini Jaafar
  • Hazianti Abdul Halim
  • Sharul Effendy Janudin

Abstract

This study seeks to investigate the motivation for impression management among Malaysian public listed firms. The sample used in this study consists of 80 firms classified into two categories; fraudulent financial reporting firms and non-fraudulent financial reporting firms. Content analysis of impression management technique of self-presentational dissimulation in the use of accounting narratives is performed based on the methodology introduced and refined by Merkl-Davies et al. (2011). The findings indicate that firms do not use impression management to create an inaccurate image of organisational outcomes which is inconsistent with the view held by management (self-presentational dissimulation). Specifically, the result indicate that fraudulent financial reporting firms have no greater motivation to engage in selfpresentational dissimulation than their non-fraudulent financial reporting counterparts. The implication of this study suggests that impression management motivations and strategies can also be explained from social psychological perspective and complements the use of economics-based theories in this research area.

Suggested Citation

  • Hartini Jaafar & Hazianti Abdul Halim & Sharul Effendy Janudin, 2017. "Corporate Accounting Narratives and SelfPresentational Dissimulation Technique: An Analysis of Fraudulent Financial Reporting Firms," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(10), pages 82-92, October.
    • Handle: RePEc:hur:ijarbs:v:7:y:2017:i:10:p:82-92
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    References listed on IDEAS

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    1. Niamh Brennan & Doris Merkl-Davies & Annika Beelitz, 2013. "Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences," Journal of Business Ethics, Springer, vol. 115(4), pages 665-679, July.
    2. Doris M. Merkl‐Davies & Niamh M. Brennan & Stuart J. McLeay, 2011. "Impression management and retrospective sense‐making in corporate narratives," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 315-344, March.
    3. Lina Zhou & Judee K. Burgoon & Jay F. Nunamaker & Doug Twitchell, 2004. "Automating Linguistics-Based Cues for Detecting Deception in Text-Based Asynchronous Computer-Mediated Communications," Group Decision and Negotiation, Springer, vol. 13(1), pages 81-106, January.
    4. Doris M. Merkl-Davies & Niamh Brennan & Stuart McLeay, 2011. "Impression management and retrospective sense-making in corporate narratives : a social psychology perspective," Open Access publications 10197/2900, Research Repository, University College Dublin.
    5. Niamh Brennan & Doris M. Merkl-Davies, 2013. "Accounting Narratives and Impression Management," Open Access publications 10197/4949, Research Repository, University College Dublin.
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