Literature Review Of Impression Management

S., & Hassan, M. K. (2012). The domination of financial accounting on managerial Commerce & Management, 22(4), 306-327. doi:10.1108/10569211211284502

Impression evidence can be defined as objects or materials that have retained the characteristics of other objects through direct contact.

The study of Gowthorpe and Amat (2005) illustrated two different types of behavior of the preparers of financial statements. To demonstrate the manipulative behavior of preparers of financial statement, the researchers used the accounting regulation in the USA and Spanish economy. The research demonstrated the weaknesses of U.S. standards in relation with a preparer lobby. Major corporations challenge regulators by insistent their interests. Consequently, the regulation attempts to mediate and compromising between the regulator and the preparer of financial statements (p. 61). Unfortunately, the interests of financial statement users are not taken into consideration. Moreover, practices of macro- and micromanipulations do not reflect the financial user’ needs. The main goal of financial statements is to deliver the useful information to investors. However, bargained accounting regulation is unable to fulfil the key objective of financial statements (pp. 62-63). It leads to the conclusion that the accounting at macro- and micro levels is ethically questionable. Business ethics should demonstrate a high quality of the individual. Preparers of financial statements exercise the manipulative behavior through the amoral arguments and no obligation for the unethical actions. The financial misrepresentation destroys the shareholders’ income, economic activity in the country, and the public trust.

An annual report is a ‘portrait’ of the business. It embeds a sense of achievement, as well as, future prospects into the minds of the company, as well as, its readers (Sanders, 1949).

Every year, corporations work with designers to create and distribute their most important document of the year: the annual report. If produced effectively, this document, marked by high production values, massive printing expense, and the collective work of designers, corporate communication teams, writers, models and photographers, serves to persuade a shareholder audience that the investment choices they have made are wise, that the company reflects the values of their investors, and that investors should, above all, not divest themselves of the company’s stock. Annual reports serve not only to communicate the financial health of a company to their audience, but act as a bridge between a corporation and a concerned shareholder. And in times of turmoil (such as the economic crash experienced in North America in the fall of 2008), they must be especially effective in communicating a company’s identification and consubstantiality (Burke, 1969) with their audience’s ethos.

In this paper, we analysed the target audience, big and small differences, content, and ways to improve the annual report. The Hershey Company’s Annual Report and 10K have many differences and few similarities, where each document is written to communicate financial statement disclosures to its intended audience.

Auditors are faced with the very difficult task of insuring the public, that in their opinion, the financial statements of their clients are accurate and free of any material misstatements. The problem is that materiality is a subjective figure. In the North Face case an immaterial revenue recognition entry ended up being material when compounded with additional misstatements.

A negative association was discovered between assaults and when a student has a strong attachment to teachers, conventional peers, parental supervision, commitment to school, participation in school activities, and conventional beliefs. In this particular category of assaults, the two most statically significant variables were family supervision and gender (Ozbay Ozcan, 2006). The inverse relationship of family supervision was discovered to be at -.257 and for gender it was at -.228, which shows that individuals who are closely supervised by their parents and are a female were less likely to commit an assault. In contrast, having deviant peers and negative definitions had a positive correlation with assaults at .21 and .20. This particular find indicates that interacting with delinquent friends and having negative definitions can lead to deviant behavior such as commit assaults (Ozbay and Ozcan, 2006).

All through The Joy Luck Club, the different storytellers think about their failure to interpret ideas and notions starting with one culture then onto the next. The deficient social comprehension of both the moms and the little girls owes to their fragmented learning of dialect. Moreover, the hindrances that exist between the moms and the girls are regularly because of their failure to speak with each other. In spite of the fact that the little girls know some Chinese words and the moms talk some English, correspondence frequently turns into a matter of interpretation, of words whose proposed meaning and acknowledged importance are in actuality very discrete, prompting unobtrusive false impressions.

Nowadays, as our economy is facing possible everyday crises, managers undergo an increasing pressure in order to keep their company 's earnings stable. Shareholders and analysts expect companies to meet forecasted goals and not to deviate from these. Especially, reliable companies are to report positive results and shall not present any 'surprises '. Managers therefore often turn to their accounting departments for help, whose job it then is to improve the bottom line by changing the information shown in financial

I analyzed Facebook postings from a person B, who is my friend. I found the following theme on her Facebook which there were three pictures of the person B with her boyfriend, one when they were hugging each other and facing to the beach. The other two when they were eating in the restaurants. There were also a lot of pictures of food the person was eating, the place she was hanging out with her family and friends. I also found two images when she stayed at home. Besides that, there were four selfie photos when she was getting ready to go out. She called that were the check in pictures.

The presence of an external auditor allows creditors, investors or bankers to use financial statements that have been prepared with confidence. Although it does not guarantee the accuracy of a financial statement, it provides users with some reassurance that a company’s financial statements give a true and fair view of its financial position and its business operations. It also provides credibility, where in business, is a major asset. With credibility, the willingness of investors, bankers and others to relate and undertake business projects with a company increases. Credibility is also important to build positive reputations.

Impression formation is an idea formed without consciousness based on little evidence to evaluate a judgement. The process of forming impression is determined through verbal communication, non-verbal communication and paralinguistic cues. Verbal communication is the content of what a person says. Non-verbal communication is the way we present ourselves without using spoken language while paralanguage is the way we talk other than spoken words. This research conducted was experimental. This is because there are two variables identified in this research which are independent variable (IV) and dependent variable (DV). The IV was the duration of time while the DV was the result of the First Impression Scale (FIS).The research question is ‘Are the results of the First Impression Scale affected by the time a person is exposed to the presenter?’ .Thus, the objective of this research is to find out whether the time a person is exposed to the video will affect the person’s impression on the presenter. This information could be important to determine how long an advertisement or a show should last to create a good impression among the audience. The research hypothesis is the longer a person is exposed to the video, the better the impression formed. The sample size of this research is small which is 38 psychology students in SAM program of Taylor’s College Subang Jaya. Participants were assigned randomly into two groups, Group 1 and Group 2, to watch a short video for

An important function of the accounting field is to provide external users of financial statements with assurance that the financial information being presented is both reliable and accurate. This basic function of accounting is so important that there is an entire field of experts, called auditors, dedicated to assuring its proper performance. Throughout history there have been many instances in which the basic equilibrium between an institution and current/potential investor has been threatened due to a lack of accountability and trust between the two parties. This issue has been the catalyst for many discussions regarding the proper procedures a firm should follow in order to provide

Having confirmed the origins of impression management, it is reasonable to say that the theory can be applied as a tool which aids in the manipulation and interpretation of all the data types contained within the communicative medium of a corporate report. Furthermore, we can deduce