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Discretionary disclosure strategies in corporate narratives : incremental information or impression management?

Author

Listed:
  • Doris M. Merkl-Davies
  • Niamh Brennan

Abstract

The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate narrative documents and why, how, and whether users react thereto. To facilitate the review, we provide three taxonomies based on: the motivation for discretionary narrative disclosures (opportunistic behavior, i.e. impression management, versus provision of useful incremental information); the research perspective (preparer versus user); and seven discretionary disclosure strategies. We also examine the whole range of theoretical frameworks utilized by prior research, and we put forward some suggestions for future research.

Suggested Citation

  • Doris M. Merkl-Davies & Niamh Brennan, 2007. "Discretionary disclosure strategies in corporate narratives : incremental information or impression management?," Open Access publications 10197/2907, Research Repository, University College Dublin.
  • Handle: RePEc:rru:oapubs:10197/2907
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    File URL: http://hdl.handle.net/10197/2907
    File Function: Open Access version, 2007
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