The use of graphs as an impression management tool in the annual integrated reports of South African listed entities

Zakiyyah, Varachia; Yasseen, Yaeesh

doi:10.4102/jef.v13i1.548

Cited by 7 publications

(9 citation statements)

References 40 publications

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“…This study used quantitative content analysis, consistent with other studies on impression management (Diouf & Boiral, 2017;Phesa, 2021;Varachia & Yasseen, 2020). The present study focused on the financial years 2016-2021 (six years), the only period in which it was possible to get integrated reports from companies delisted as of December 2021.…”

Section: Methodsmentioning

confidence: 92%

“…To determine this, Profit before-tax comparisons were used to measure performance between profitable and unprofitable companies. This method is consistent with recent studies on impression management (Diouf & Boiral, 2017;Phesa, 2021;Varachia & Yasseen, 2020). To determine this, the Profit before taxation between the year in which the company delisted and previous years as per the comparison in the statement of financial performance was used.…”

Section: Methodsmentioning

confidence: 94%

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JSE Delisted Companies' Use of Impression Management Practices in the Chairman’s Statement and Audit Committee Report Preceding Delisting from the 2016-2021 Period

PHESA,

SIBANDA,

GUMEDE

2023

IJESSS

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The study examined whether Johannesburg Stock Exchange (JSE Ltd) delisted companies used impression management in the chairman’s statements and audit committee's reports preceding delisting from 2016 to 2021. There is a concerning trend of delisting from JSE, which may be voluntary or compulsory. The chairman’s statement is highly ranked as the most read voluntary narrative disclosure statement. Furthermore, as assurance providers and governance structure, the audit committee is expected to assure the organisation as a whole. The study uses quantitative content analysis on integrated reports of the JSE-delisted companies from 2016 to 2021. Impression management is examined for length, use of passive voice, and the use of personal references in the chairman’s statement and audit committee report. The study examined and provided insight into impression management practices used by delisted companies and ascertains whether there is a systematic difference in the use of impression management between profitable and unprofitable in the year preceding delisting. The study shows that delisted companies used impression management on the verge of delisting and this opportunistic behavior was used by both boards of directors and audit committees. This study contributes to the novelty of knowledge on impression management. It is the first of its kind.

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Section: Methodsmentioning

confidence: 92%

Section: Methodsmentioning

confidence: 94%

JSE Delisted Companies' Use of Impression Management Practices in the Chairman’s Statement and Audit Committee Report Preceding Delisting from the 2016-2021 Period

PHESA,

SIBANDA,

GUMEDE

2023

IJESSS

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“…Impression management is concerned with the depiction of a socially desired image achieved through the emphasis on certain characteristics of a personality or the concealment or misrepresentation of that personality (Gioia, Schultz & Corley, 2000). Within the context of corporate communication, impression management manifests as a strategic selection, display and presentation of narrative information designed to emphasise entity success and obfuscate failures (Brennan, Guillamon-Saorin & Pierce, 2009;Godfrey, Mather & Ramsay, 2003;Varachia & Yasseen, 2020;Yang & Liu, 2017).…”

Section: Introductionmentioning

confidence: 99%

Using FinBERT as a refined approach to measuring impression management in corporate reports during a crisis

Cherry¹,

Mohamed²,

Brahmbhatt³

2023

JCSA

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This paper presents the findings of sentiment analysis as a refined approach to detecting impression management that may be present in the Chairman’s Statements of companies during an exogenous event such as the Corona virus pandemic. FinBERT, a more advanced machine learning model of natural language processing (NLP), was used to investigate the change in net sentiment expressed in the Chairman’s Statements of a sample of South African JSE-listed companies before and during the pandemic. A computation of net sentiment for each report was performed. Overall, no generic pattern of communication in the Chairman’s Statements emerged between the periods researched. Impression management tactics may vest within reports on an entity-specific basis and may be the exception, not the rule. Considering the increasing amount of unaudited narrative disclosure presented in formal corporate communication, consideration must be given to whether the sentiment expressed in these formal corporate reports is balanced, clear and transparent. Content analysis has historically been labour-intensive. More accurate ways of analysing growing bodies of financial text would be relevant to investors, analysts, key stakeholders, policy makers and academics. Pre-trained NLP models such as FinBERT offer a specialised way of understanding the sentiment of financial text. Research exploring impression management in corporate narrative sections using FinBERT is still gaining momentum across the world and is limited in South Africa. To the researchers’ knowledge, this is one of the first South African studies to employ FinBERT as an innovative, accurate and efficient approach to analysing the sentiment in the Chairman’s Statement.

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“…Frownfelter-Lohrke & Fulkerson [14] and Beattie [15] confirmed that graphs could assist report understandability, while Usmani et al [16], noted that graphs assist readers to understand detailed information by giving a richer perspective of data, and this facilitates informed decisionmaking. Graphs can summarise data which assists readers to process information, and this saves time when analysing data [17,6].…”

Section: Introductionmentioning

confidence: 99%

The Use of Infographics, Tables and Graphs in the Hospitals and Health Services Quality Account in Australia

Halabi

Brown

2022

APJHM

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Objective: This study will investigate whether removing the Quality Accounts purpose and aim led to differences in the number of Infographics, Tables and Graphs used over four years. Design: A content analysis was performed on the Quality Accounts of six Hospitals and Health Services from 2016 to 2019. Statistical analysis was then performed to examine differences in the use of Infographics, Tables and Graphs in the Quality Account Setting: The six Hospitals and Health Services were operating in a rural geographical area in the state of Victoria, Australia. Results: Even though some significant differences were found , this was largely due to yearly variability in the use of Infographics, Tables and Graphs. The six Hospitals were quite different in their Quality Account presentations because these reports are structured to a particular community. Conclusions: The removal of the purpose and aim has not affected the number of Infographics, Tables and Graphs. While limitations are noted, a number of future research opportunities stem from this study to enhance the Quality Account and overall understandability of Hospital reports.

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The use of graphs as an impression management tool in the annual integrated reports of South African listed entities

Cited by 7 publications

References 40 publications

JSE Delisted Companies' Use of Impression Management Practices in the Chairman’s Statement and Audit Committee Report Preceding Delisting from the 2016-2021 Period

JSE Delisted Companies' Use of Impression Management Practices in the Chairman’s Statement and Audit Committee Report Preceding Delisting from the 2016-2021 Period

Using FinBERT as a refined approach to measuring impression management in corporate reports during a crisis

The Use of Infographics, Tables and Graphs in the Hospitals and Health Services Quality Account in Australia

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