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The present study aims to identify how firms positioned their corporate reputation (i.e. impressiveness vs respectability) in their initial public offering (IPO) communication based on the impression formation model. Further, the study examined whether this presentation of corporate reputation was related to IPO success (i.e. stock price and volume of trading).

The present study analyzed 248 IPO prospectuses that were submitted to the major US stock markets. Specifically, various substantive and symbolic information and cues in IPO prospectuses were content analyzed.

The results suggest that bigger (in terms of revenue) IPO companies featured more “impressiveness” in their IPO prospectus, leading to greater IPO success. Bigger (in terms of both revenue and number of employees) IPO companies featured more “respectability” impressions in the IPO prospectus, although they did not achieve direct IPO success on the first day of IPO. Different types of industry used different information cues to feature “impressiveness” and/or “respectability,” suggesting that different types of firms view different cues to be important to IPO communication.

The results also suggest some practical guidelines for the strategic use of contents, tables and illustrations. Using more charts, tables and illustrations in IPO prospectus summaries was associated with a higher volume of trading on the first day. The more illustrations included in the IPO prospectus summaries, the less investors were willing to pay for initial stock prices.

IPO communication is a generally understudied area in corporate communication and strategic communication scholarship. The results should help to explain which communicative aspects and PR strategies effectively manage the firm’s impression to maximize the chances of an IPO success as well as initially build the financial reputation of a company. By doing so, the findings contribute to the broader advancement of financial communication within the strategic communications domain.

We examine how authorities' use of fair decision-making procedures and power benevolently shape workers' impressions of them as competent and warm, which serve as a mechanism whereby authorities' behaviors shape workers' emotional responses. We investigate how the role of these impressions differs depending on authority gender and consider whether emotional responses differ for male and female subordinates.

We conducted a between-subjects experimental vignette study in which we manipulate an authority's behaviors and gender. We use multigroup mediation analysis to test our predictions.

Authorities who employ procedural justice and benevolent power elicit reports of heightened positive emotion experiences and intended displays and reports of reduced negative emotion experiences and intended displays. These behaviors also enhance views of authorities as competent and warm. The mediating role of impressions differs by authority gender. Authority behaviors prompt reports of positive emotions through conveying impressions that align with authorities' gender stereotypes (competence for men, warmth for women). In contrast, warmth impressions mediate effects of behaviors on reported negative emotions when authorities are men, whereas when authorities are women, benevolent power use directly reduces reported negative experience, and procedural justice reduces negative display. Female respondents are more likely to report positive emotion experience and display toward male authorities and negative display toward female authorities.

By examining competence and warmth impressions as mechanisms, we gain insight into how the process by which authority behaviors affect worker emotions is gendered and shed light on micro-level dynamics contributing to gender inequality at work.

The main purpose of this chapter is to understand climate change disclosures to achieve sustainable development goals (SDGs) by discussing in the context of developed and emerging countries’ company cases. Therefore, companies have been selected from the Forbes Global (2000–2021) list by looking at their climate change disclosures in their official websites and their corporate reports. Climate change disclosures have been discussed based on impression management perspective. The results of the study are that some of the tactics used in the reports are at a level that can affect the stakeholders of the enterprises. Therefore, it has been observed that climate change and the steps taken in the issue of climate change are at the top of the priority lists of companies in these four countries. This study is valuable to understand how country perspective changes in climate change disclosures to enhance SDGs by implementing impression management tactics.

Despite the detrimental effects of supervisor knowledge hiding on employees and organizations, little research has focused on how subordinates cope with it. Drawing on the impression management theory, this study proposes a mediated moderation model to explain who and how cope with supervisor knowledge hiding.

Using a sample of 340 full-time participants in various organizations and industries in China, the proposed model was tested using ordinary least squares regression with the PROCESS 3.5.

The results support the mediated moderation model, indicating that proactive subordinates are motivated to manage their impression towards supervisors and engage in upward ingratiation to cope with supervisor knowledge hiding. In contrast, subordinates with low level of proactive personality trait have less impression management motive and engage in fewer upward ingratiatory behaviors.

Based on the impression management theory, the current paper contributes to the literature on supervisor knowledge hiding by expanding the consequences of supervisor knowledge hiding, identifying a boundary condition of supervisor knowledge hiding on subordinate’s subsequent behaviors and enriching the mechanism underlying the effect of supervisor knowledge hiding with proactive personality.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Based on the Cognitive Appraisal Theory of Stress, this study aims to reveal the mechanism of peer abusive supervision on bystander proactive behavior through two different paths: bystander assertive impression management motivation and bystander defensive impression management motivation. Besides, the moderating effects of bystander uncertainty tolerance on the two paths are also explored.

In this study, 438 employees and their direct leaders from eight Chinese companies were surveyed in a paired survey at three time points, and the empirical data was analyzed using Mplus 7.4 software.

Peer abusive supervision leads bystanders to develop assertive impression management motivation and, thus, to exhibit more proactive behaviors. At the same time, peer abusive supervision also causes bystanders to develop defensive impression management motivation, which reduces the frequency of performing proactive behaviors. In addition, this study finds that bystander uncertainty tolerance plays a moderating role in influencing bystander assertive impression management motivation and bystander defensive impression management motivation in response to peer abusive supervision.

Starting from the bystander perspective, this study verifies the double-edged sword effect of peer abusive supervision on bystander proactive behavior as well as the mechanism of differentiated effects through cognitive appraisal, which broadens the scope of the research on abusive supervision, and deepens the academic understanding and development of the Cognitive Appraisal Theory of Stress. At the same time, it also provides new ideas for organizations to reduce the negative effects of workplace abusive behavior.

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

Expenditures on beauty, fitness and body shaping by females have increased significantly in recent years. Most previous studies examined this from the psychological perspective of self-acceptance and self-liking. However, this phenomenon may also have social implications. This study aims to provide a profound understanding of the social environment for female professionals as well as actionable insights for the government and social institutions.

A research model was developed based on impression management and social identity theories incorporating impression management motives, impression construction consumption and social identity. A survey study of 419 Chinese female professionals was conducted to test the research model.

This study surveyed 419 Chinese female professionals and found that impression management motives significantly drove female professionals to spend on their faces and bodies for impression construction, which in turn contributed to the enhancement of their social identities in three dimensions: relational identity, public identity and collective identity.

In a male-dominated society, it has become a norm that females should be cautious about their facial appearance and body shape. Females are often forced to consume to attain physical attractiveness and to construct a favorable social image. This study shows that consumption for impression construction has become a frequently used strategy for impression management and identifies key areas of societal concern.

Drawing from impression management theory, this study examines how the leader's negative feedback affects the employees' creative process engagement (CPE) and whether impression management motivation plays a mediating role in this process. In addition, the moderating role of face consciousness is analyzed in the relationship between negative feedback and impression management motivation.

A time-lagged design with three data-collection points was implemented based on a dataset of two studies of follower–leader pairs (Ns = 165, 30 and 682, 89) in China. Ordinary least squares regression analyses were conducted to test the hypotheses.

The leader's negative feedback positively affected employees' CPE via impression management motivation. The relationship was stronger when face consciousness salience was high.

This study suggests that negative feedback is also valuable. Supervisors should learn how to stimulate employees' impression management motivation when delivering negative feedback and ensure that employees know that CPE can bring help and status rewards. Moreover, supervisors may consider using face strategies when providing negative feedback.

This study provides new insights into the association between the leader's negative feedback and employees' CPE by impression management as a psychological mechanism and face consciousness as an important boundary condition. It lays a foundation for further systematic research on CPE based on sociological theory.