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The purpose of this paper is to present issues of employing impression management strategies in business reports (management commentaries) for the sake of shaping the perception, opinions and decisions of stakeholders in the analyzed enterprises. The methods used to achieve the aim of the article involved: (a) analysis of the literature, (b) case study research. The paper focuses on the management commentary (business report), which is a source of financial and non-financial information about the company.

The way companies communicate with stakeholders is, among others, sharing of annual reports containing information on the corporate's performance. The companies can present financial and non-financial information in a way that will serve their interests, using a variety of narratives. The aim of the study is to present the issues of impression management in the company's financial reporting and the management strategies used to create the desired image. The method used was an analysis of available literature. The authors were primarily interested in the published research on: (1) the relationship between the following concepts: impression, image, reputation, self-presentation (2) impression management essence (3) impression management strategy in external reporting (4) directions of impression management usage in accounting and reporting. The study is a theoretical basis for further research covering the conduct of Polish companies in the context described.

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