2022
DOI: 10.1177/10506519211064618
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The Ethics of Delivering Bad News: Evaluating Impression Management Strategies in Corporate Financial Reporting

Abstract: Business communication textbooks offer impression management (IM) strategies to help students learn how to soften bad news. But corporations sometimes use these strategies in ethically questionable ways. This article analyzes IM strategies in a landmark case of ethically dubious corporate financial reporting. Findings suggest that the company, Ivax, manipulated three standard IM strategies by overamplifying its power to fix a financial crisis, substantially downplaying bad news, and concealing damaging informa… Show more

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Cited by 10 publications
(7 citation statements)
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“…Individualized feedback further entails the possibility to provide detailed reasons for rejection (i.e., showing customer engagement appreciation) (DeJeu, 2022). These reasons, in turn, can stimulate attribution of failure (Folkes, 1984; Kelley & Michela, 1980).…”
Section: Background and Hypothesesmentioning
confidence: 99%
“…Individualized feedback further entails the possibility to provide detailed reasons for rejection (i.e., showing customer engagement appreciation) (DeJeu, 2022). These reasons, in turn, can stimulate attribution of failure (Folkes, 1984; Kelley & Michela, 1980).…”
Section: Background and Hypothesesmentioning
confidence: 99%
“…Taking Shaanxi Electric Power Company as an example, Xiaohan [ 29 ] attempted to establish a risk management work structure dedicated to the electric power industry and based on the five elements of internal company management. After the summary of these articles, it is seen that on the one hand, CE financial management system as a basic technical theoretical framework system, which is really implemented to the actual enterprise still needs to do the corresponding technical implementation level of conversion and refinement [ 30 ]. However, the reality in China is that in the long-term survival and development of Chinese enterprises, it is necessary to establish their own unique characteristics, which means that if the CE financial management system is directly adopted, it will become an unavoidable reality, which will negatively affect the effectiveness of the framework implementation.…”
Section: Research Backgroundmentioning
confidence: 99%
“…With the development of the market economy and the increase in the demand of enterprises for financial management, the financial management profession has gradually become one of the majors in colleges and universities that have attracted much attention. In recent years, the enrollment scale of financial management majors has been expanding, becoming one of the most popular majors in colleges and universities [3] . However, despite the fact that the current number of students majoring in business in colleges and universities has been maintained at a large scale, according to the investigation of students' entrepreneurial activities, it is found that the entrepreneurial achievements of financial management students are not satisfactory.…”
Section: Introductionmentioning
confidence: 99%