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Publication
Identifiying impression management strategies using artificial intelligence: a research applied to the banking sector in Portugal
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Advisor(s)
Abstract(s)
This 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.
Description
Keywords
Artificial intelligence Banking sector Impression management Letters to shareholders Thematic manipulation IPL/2022/REPUKRAINE _ISCAL
Citation
Albuquerque, F., Stoltzemburg, V., & Cariano, A. (2022). Identifying impression management strategies using artificial intelligence: A research applied to the banking sector in Portugal. Polish Journal of Management Studies, 26 (1), 7-25. https://doi.org/ 10.17512/pjms.2022.26.1.01
Publisher
Czestochowa University of Technology