Export Publication
The publication can be exported in the following formats: APA (American Psychological Association) reference format, IEEE (Institute of Electrical and Electronics Engineers) reference format, BibTeX and RIS.
Oliveira, J. S., Azevedo, G. M. C., Pinheiro, S. F. & Borges, M. F. R. (2019). Impression management strategies in the chairmen’s statements: evidence from the Portuguese banking industry. In International financial reporting standards and new directions in earnings management . (pp. 199-215). Pennsylvania: IGI Global.
J. D. Oliveira et al., "Impression management strategies in the chairmen’s statements: evidence from the Portuguese banking industry", in Int. financial reporting standards and new directions in earnings management , Pennsylvania, IGI Global, 2019, pp. 199-215
@incollection{oliveira2019_1716228173894, author = "Oliveira, J. S. and Azevedo, G. M. C. and Pinheiro, S. F. and Borges, M. F. R.", title = "Impression management strategies in the chairmen’s statements: evidence from the Portuguese banking industry", chapter = "", booktitle = " International financial reporting standards and new directions in earnings management ", year = "2019", volume = "", series = "", edition = "", pages = "199-199", publisher = "IGI Global", address = "Pennsylvania", url = "https://www.igi-global.com/book/international-financial-reporting-standards-new/210220" }
TY - CHAP TI - Impression management strategies in the chairmen’s statements: evidence from the Portuguese banking industry T2 - International financial reporting standards and new directions in earnings management AU - Oliveira, J. S. AU - Azevedo, G. M. C. AU - Pinheiro, S. F. AU - Borges, M. F. R. PY - 2019 SP - 199-215 DO - 10.4018/978-1-5225-7817-8.ch009 CY - Pennsylvania UR - https://www.igi-global.com/book/international-financial-reporting-standards-new/210220 AB - This chapter assesses the influence of organizational performance in the adoption of impression management strategies in the Chairmen's statements of the Portuguese financial companies. It also evaluates the impact of the financial crisis on the adoption of impression management strategies. To this end, and using the content analysis of the Chairmen's statements included in the individual annual reports for 2006-2012 of 27 financial institutions, the authors conclude that even throughout the financial crisis period, Portuguese financial companies did not tend to adopt more impression management strategies. However, they have seen that in some years there is some evidence of its adoption. ER -