Self-promote or not? An examination of the effect of management's self-promotion in management disclosures
Advances in Accounting Behavioral Research
ISBN: 978-0-85724-137-5, eISBN: 978-0-85724-138-2
Publication date: 8 July 2010
Abstract
This study provides experimental evidence on whether and how management's use of self-promotion, as a type of proactive impression management strategies in its disclosures, influences nonprofessional investors’ judgments and decisions. The results show that management's use of self-promotion influences nonprofessional investors so that investors (1) expect management's future performance to be better and (2) are likely to invest more in the company. These positive effects are more prominent when management's credibility is perceived to be high than when it is low. The findings of this study provide implications for both practice and research.
Citation
Li, W. (2010), "Self-promote or not? An examination of the effect of management's self-promotion in management disclosures", Arnold, V. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 13), Emerald Group Publishing Limited, Leeds, pp. 195-218. https://doi.org/10.1108/S1475-1488(2010)0000013012
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited