“…For example, a study by Talbot and Boiral (2015) used six 'neutralization techniques' , including self-proclaimed excellence, promotion of a systemic view, denial and minimization, denouncing unfair treatment and deceptive appearances, economic and technological blackmail, and blaming others as proxies to organizational level impression management tactics. Further, past and recent work on OIM used various proxies, such as the use of corporate apologies (Zhou & Xu, 2023), presentational enhancement and obfuscation (Cüre, Esen & Çalışkan, 2020), cover images of inflight magazines (Martikainen & Adriani, 2023), corporate accounting narratives (Jaafar et al, 2018), and corporate stories (Spear & Roper, 2013) among others. Jaafar et al (2018) argued that firms with a greater tendency to engage in fraudulent financial activities have a higher motivation to use accounting narratives in their annual reports as an impression management strategy.…”