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- Identifiying impression management strategies using artificial intelligence: a research applied to the banking sector in PortugalPublication . Albuquerque, Fábio; Stoltzemburg, Vinícius; Cariano, AntónioThis paper aims to evaluate the eventual usage of impression management strategies by the Portuguese banking sector, particularly if the message tone used by the board is potentially influenced by macroeconomic, corporate governance and economic-financial factors. Data were obtained from the annual reports, complemented with additional financial information provided by the Portuguese Banking Association. The population consists of 58 messages from the management board obtained for 11 banks that operated in Portugal between 2009 and 2017. The information was collected using artificial intelligence tools. The findings are consistent with the identification of thematic manipulation strategies. The results confirm that the tone used by the Portuguese financial sector entities is in line with the macroeconomic evolution, as well as confirm that the corporate governance structure plays a big influence on the management discourse. In contrast, entities with a stronger level of corporate governance showed a less positive tone. Lastly, entities with higher liquidity and impaired assets tend to have a more positive tone. This study brings an innovative perspective regarding the methodology adopted, being pioneered in the application of technology under impression management studies in Portugal. Thus, future analyses may use these tools to mitigate errors and subjectivity.
- Impression management in accountingPublication . Albuquerque, Fábio; Stoltzemburg, Vinícius; Cariano, AntónioSeveral ways or tactics can be used by entities to manage disclosed information, undermining its transparency and mitigating its credibility. Even though accounting literature has covered a wide range of IM strategies and investigation lines since the seminal research from the last decade of the 20th century, this chapter demonstrates that IM remains relevant since it can be assessed and adapted from the perspective of trending accounting topics. A textual analysis tool is complementary used to assess papers gathered from the Scopus database by 27th August 2022. Based on the findings, seminal papers were mainly concerned with analyzing the graphs and messages reported to manipulate or obfuscate the information provided to stakeholders. Papers were initially focused on mandatory (financial) information but soon expanded to include voluntary (non-financial) information, as well as enriching the sources, contents, and types of analysis. Future research may focus on stakeholders' perspectives and include small and medium entities, not-for-profit organizations, and the public sector.