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Impression management in accounting

2023-03-07Book part Restricted access
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datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorStoltzemburg, Vinícius
dc.contributor.authorCariano, António
dc.date.accessioned2025-04-23T14:01:02Z
dc.date.available2025-04-23T14:01:02Z
dc.date.issued2023-03-07
dc.description.abstractSeveral 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.eng
dc.description.sponsorshipInstituto Politécnico de Lisboa (IPL/2022/project REPUKRAINE _ISCAL)
dc.identifier.citationAlbuquerque, F., Stoltzemburg, V., & Cariano, A. (2023). Impression management in Accounting: Evolution and Trends. Concepts, Cases, and Regulations in Financial Fraud and Corruption, 184-217. IGI Global Publications. ISBN: 978-1-66845-007-9. https://doi.org/10.4018/978-1-6684-5007-9.ch008
dc.identifier.doi10.4018/978-1-6684-5007-9.ch008
dc.identifier.isbn9781668450079
dc.identifier.isbn9781668450093
dc.identifier.issn2327-5677
dc.identifier.issn2327-5685
dc.identifier.urihttp://hdl.handle.net/10400.21/21839
dc.language.isoeng
dc.peerreviewedyes
dc.publisherIGI Global
dc.relation.ispartofAdvances in Finance, Accounting, and Economics
dc.relation.ispartofConcepts, Cases, and Regulations in Financial Fraud and Corruption
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectIPL/2022/project REPUKRAINE _ISCAL
dc.titleImpression management in accountingeng
dc.typebook part
dspace.entity.typePublication
oaire.citation.endPage217
oaire.citation.startPage184
oaire.citation.titleIGI Global Publications
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameAlbuquerque
person.familyNameStoltzemburg
person.familyNameCariano
person.givenNameFábio
person.givenNameVinícius
person.givenNameAntónio
person.identifier2083208
person.identifier.ciencia-id321C-4345-98A2
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0002-8656-4311
person.identifier.orcid0000-0003-2469-4126
person.identifier.scopus-author-id57192316632
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication2adab04d-f746-4554-9736-27ddc5359474
relation.isAuthorOfPublication468f1109-0ef8-4298-986e-49ad51f862e3
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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