2023
DOI: 10.47682/2675-6552.a2022v1n2p72-89
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Impression Management Through the Assertiveness of Financial Analysts’ Forecasts

Abstract: Voluntary disclosure of financial accounting information aims to reduce the effects of agency relationship and informational asymmetry. Due to its non-mandatory character, such disclosure is subject to moral hazard, and may become a biased report of management performance. The Management Reports are presented as a space used by managers for voluntary disclosures, instructing the reading of the mandatory statements which they accompany. In this way, the reports become spaces where Impression Management can occu… Show more

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