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The aim of this paper is to contribute to the understanding of how the internet interacts with businesses and markets. The authors aims to focus on the internet press releases of annual results to illustrate how corporate communication is used and managed strategically online.

The authors describe the increasing importance of the internet for communicating firms' performance to investors, financial media and the stock market, then identify and discuss a number of techniques that might be used to potentially manipulate the online presentation of financial results. Thus the authors conducted a content analysis of the internet press releases in two consecutive years (2008 and 2009) by a wide range of companies listed in the IBEX 35 share index.

This paper provides in‐depth insights into content analysis techniques by providing examples of how potentially misleading disclosure practices are included in press releases. Moreover the paper investigates the use of seven potentially misleading disclosure practices appearing in press releases that optimise the way in which company results are presented.

Regulators may consider the normalisation of the content of internet press releases to avoid or reduce opportunistic disclosure practices. Moreover, investors should be aware of the use of these practices to reduce the misleading effect when processing corporate information.

This pioneering study analyses and provides evidence of potentially misleading internet‐based disclosure strategies. Furthermore the paper proposes a set of measures for corporate information presentation.

This paper aims to develop a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management.

Prior research on the seven impression management methods in the literature is summarised. Four of the less‐researched methods are described in detail, and are illustrated with examples from UK annual results' press releases (ARPRs). A method of computing a holistic composite impression management score based on these four impression management methods is developed, based on both quantitative and qualitative data in corporate narrative disclosures. An impression management bias score is devised to capture the extent to which impression management introduces bias into corporate narratives. An example of the application of the composite impression management score and impression management bias score methodology is provided.

While not amounting to systematic evidence, the 21 illustrative examples suggest that impression management is pervasive in corporate financial communications using multiple impression management methods, such that positive information is exaggerated, while negative information is either ignored or is underplayed.

Four impression management methods are described in detail, illustrated by 21 examples. These four methods are examined together. New impression management methods are studied in this paper for the first time. This paper extends prior impression management measures in two ways. First, a composite impression management score based on four impression management techniques is articulated. Second, the composite impression management score methodology is extended to capture a measure for bias, in the form of an impression management bias score. This is the first time outside the USA that narrative disclosures in press releases have been studied.

The purpose of this paper is to contribute to the development of the theoretical framework for corporate social responsibility (CSR) and to provide a number of conceptual considerations which can be considered in the design of measures for corporate social performance (CSP).

This study develops a theoretical framework of CSR and provides conceptual considerations to improve the measurement of CSP. The example of Spanish savings banks is used to illustrate the complexity of the concept of CSR, which includes different dimensions and relationships.

CSP evaluation can be affected by the illusion of CSR, which may result in invalid conclusions on the relationship with financial performance. This risk mainly affects those studies whose CSP measure is based on charity or philanthropic activities, as most of the time they are disconnected from core business. These activities enjoy great visibility and, in some cases, such as Spanish savings banks, they become a thick veil that can be used to hide serious deficiencies in other key aspects of CSP.

This study has implications for the literature on the conceptual and theoretical framework of CSR and the research on the link between CSP and financial performance. This paper highlights the importance of seeking comprehensive measures that cannot be misleading because of the relationships between the components of CSR.

The paper provides a novel conceptual framework for CSR, which connects the conceptual debate around “Strategic CSR” with the theoretical framework designed by Carroll’s (1991) Pyramid of CSR and emphasizes the importance of a meticulous examination of the CSP construct before studying its relationship with financial performance.

There are several basic, and at times minor, pedantic principles required to successfully publish in good-quality international peer-reviewed journals. These are what the author calls the “rules of the game”. Many are so basic, so taken-for-granted, tacit knowledge, that at times supervisors do not tell their students about them. The paper aims to discuss this issue.

The author has assembled 100 research rules of the game from her work over many years with doctoral students and early career researchers. Each rule is accompanied by short advice. Additional citations are included directing readers to further resources on the 100 research rules of the game.

The paper documents 100 research rules of the game.

There are many other rules of the game not included in the author’s list of 100 research rules of the game.

This paper is a one-stop-shop brief introduction to the author’s 100 research rules of the game.