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Article
Publication date: 19 January 2023

Mahmood Momin and Sabrina Chong

The purpose of this study is to examine how visual elements along with textual narratives are used to disclose workplace diversity-related information in corporate social and…

Abstract

Purpose

The purpose of this study is to examine how visual elements along with textual narratives are used to disclose workplace diversity-related information in corporate social and environmental reports.

Design/methodology/approach

A qualitative content analysis is used to examine the workplace diversity-related information in the 2016 standalone sustainability/corporate responsibility reports of 47 Fortune companies. A total of 539 tables, figures and photographs and their related textual narratives are analysed through an impression management lens.

Findings

The study finds that multiple types of visual elements are used to supplement textual narratives to communicate workplace diversity-related messages. The positive and often non-verifiable workplace diversity-related information is symbolically suggestive of the companies’ workplace diversity commitment and success. While tables and figures are typically presented using numbers, percentages and words to enhance and promote the positive information, the “feel-good” photographs are used to arouse positive feelings in the readers. These visual elements are presented in either a single-visual or mixed-visual presentation form.

Practical implications

This study has the potential to inform and assist preparers in the use of multiple visual elements and textual narratives to promote an impartial and substantive reporting of workplace diversity-related information. Understanding the motivation behind the usage and presentation of visual elements can be useful for the promulgation of guidelines for workplace diversity disclosure, and make readers aware that the visual elements can be exploited for impression management and symbolic legitimacy.

Originality/value

This study provides empirical evidence on the use of multiple types of visual elements in the reporting of workplace diversity-related information. It demonstrates how these visual elements are strategically used and presented to deliver an impression of workplace diversity to the readers.

Details

Pacific Accounting Review, vol. 35 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 2 June 2021

Giuseppe Nicolò, Alessandra Ricciardelli, Nicola Raimo and Filippo Vitolla

This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents…

Abstract

Purpose

This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate disclosure.

Design/methodology/approach

This study develops an innovative measure to measure the level of visual disclosure of integrated reports that takes into account the use and degree of integration of images and graphs. Furthermore, to test the hypotheses, this study uses a regression model on a sample of 134 international companies that published an integrated report in 2018.

Findings

The results show that firm size, firm profitability and industry environmental sensitivity positively affect the level of visual disclosure of the integrated reports.

Originality/value

To our knowledge, this is the first study that examines visual disclosure in the IR context. It also extends the field of application of the stakeholder theory, still little used to explain visual disclosure strategies, and increases knowledge on the determinants of IR.

Details

Management Decision, vol. 60 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 28 April 2023

Patrícia Ianelli Rocha, Marina Lourenção, Adriano Alves Teixeira, Elton Gean Araújo, Janaina de Moura Engracia Giraldi and Jorge Henrique Caldeira de Oliveira

This paper aims to analyze the visual attention, transparency perception and attitude of Brazilian women from generation Z toward sponsorship disclosures with a different number…

Abstract

Purpose

This paper aims to analyze the visual attention, transparency perception and attitude of Brazilian women from generation Z toward sponsorship disclosures with a different number of text messages used in native advertisements made by a digital influencer.

Design/methodology/approach

A quantitative and multi-method experiment was conducted through a within-subjects experimental design with 149 women. The eye-tracker assessed visual attention and questionnaires measured transparency perception of sponsorship and attitude toward native advertisements. To analyze eye-tracking and transparency perception data, Friedman’s analysis of variance was used. Structural equations were modeled for analyzing attitude data.

Findings

The quantitative results indicate that disclosures with a single textual message obtain more visual attention than multiple textual messages. However, sponsorship disclosures with multiple textual messages obtain the best transparency perception and generate a better attitude toward native advertisements.

Research limitations/implications

This study extends the theory by investigating the relationship between visual attention to sponsorship disclosure with a different number of textual messages and the target audience's responses to them.

Practical implications

The analysis of Brazilian generation Z women's responses to native ads might contribute to companies, marketing professionals and digital influencers obtaining great visual attention, transparency perception and attitude toward ethical and transparent ads to this audience.

Originality/value

To the best of the authors’ knowledge, this is the first study to analyze Brazilian generation Z women's visual attention, transparency perception and attitude toward sponsorship disclosure with single and multiple textual messages in native advertisements.

Details

Young Consumers, vol. 24 no. 4
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 19 April 2011

Indra Abeysekera

The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and…

1991

Abstract

Purpose

The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being included in the current market value of equity.

Design/methodology/approach

Using content analysis for data generation, this study identifies narrative, visual, and numerical intellectual capital disclosure in firms' annual reports. Financial data were obtained from firms' annual reports and the stock exchange. Fixed effect panel regression was conducted separately for the civil war period and temporary truce period.

Findings

The paper finds that during the period entirely beset by civil war, the current market value of equity includes net book value and current earnings only, and does not include narrative, visual, or numerical intellectual capital disclosure. During the period of temporary truce, the current market value of equity includes net book value, current earnings, and narrative disclosure, but not visual or numerical intellectual capital disclosure.

Practical implications

The findings provide insights into the effectiveness of disclosure strategies in politically unstable environments.

Originality/value

This study analyses the disclosure strategies in a civil war and temporary truce context.

Details

Journal of Intellectual Capital, vol. 12 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 19 June 2009

Niamh M. Brennan, Encarna Guillamon‐Saorin and Aileen Pierce

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.

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 29 December 2016

Sophie C. Boerman and Eva A. van Reijmersdal

This chapter provides an overview of what is currently known in the scientific literature about the effects of disclosures of sponsored content on consumers’ responses.

Abstract

Purpose

This chapter provides an overview of what is currently known in the scientific literature about the effects of disclosures of sponsored content on consumers’ responses.

Methodology/approach

We provide a qualitative literature review of 21 empirical studies.

Findings

Awareness of disclosures is rather low, but when consumers are aware of a disclosure, it successfully activates persuasion knowledge and can increase brand memory. The literature shows inconclusive findings with respect to the effects of disclosures on attention paid to sponsored content, critical processing, brand attitudes, and purchase intentions. In addition, the literature shows that modality of the disclosure has no significant effects, but the content of the disclosure, its timing, its duration, receivers’ moods, and their perceptions of the sponsored content or the endorser are important moderators.

Research implications

More research is needed on differences in effects of disclosures in different media and on disclosures of online sponsored content online (e.g., sponsored tweets and vlogs).

Practical implications

This chapter provides advertisers with insights on how disclosures affect the persuasiveness of sponsored content in several media.

Social implications

For legislators, explicit guidelines on how to create effective disclosures of sponsored content are provided. For example, to increase persuasion knowledge, disclosures should be portrayed for at least 3 seconds and if logos are used, they should be accompanied by texts explaining the logo.

Originality/value

This overview is a valuable starting point for future academic research in the domain of disclosure effects and provides insights for advertisers and legislators.

Details

Advertising in New Formats and Media
Type: Book
ISBN: 978-1-78560-312-9

Keywords

Article
Publication date: 31 July 2009

Charles H. Cho, Jillian R. Phillips, Amy M. Hageman and Dennis M. Patten

The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure

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Abstract

Purpose

The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental responsibility.

Design/methodology/approach

The paper's methodology is a three‐by‐two between‐subjects design experiment, manipulating presentation medium and industry type. Participants viewed social and environmental web site disclosures and completed and communicated their perceptions of trust and the experimental companies' corporate social responsibility.

Findings

The presentation medium richness of social and environmental web site disclosures is positively associated with: trusting intentions, but not trusting beliefs, of web site users; and user perception of corporate social and environmental responsibility.

Research limitations/implications

As with all controlled experiments, the research design focused on internal validity to maintain control over the task design, manipulation, and measurement of variables. While this required trade‐offs with external validity, the task was designed based on real‐world scenarios to maintain high levels of external validity within the experimental setting.

Practical implications

The paper provides evidence that corporations could use enhanced web‐based technology to potentially mislead users regarding their performance in the social domain.

Originality/value

The paper extends the visual disclosure literature by examining the richness of the image/visual media, and investigates whether user perceptions are impacted by the variations in its richness.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 31 December 2010

Indra Abeysekera

This chapter outlines the findings from the interviews conducted with company directors, chief executive officers or senior executives that meet the third objective of this study…

Abstract

This chapter outlines the findings from the interviews conducted with company directors, chief executive officers or senior executives that meet the third objective of this study. Section 8.2 outlines the aims of intellectual capital disclosure of the fastest growing firms on company-sponsored websites. Section 8.3 explains the reasons behind selection of disclosure types on website disclosure – narrative, visual and numerical. Section 8.4 outlines the factors contributing to the disparity between directors' perception about the importance of intellectual capital value drivers and disclosure of these items on company-sponsored websites. Section 8.5 provides a summary of the chapter.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Book part
Publication date: 31 December 2010

This study gave rise to four policy recommendations. First, firms are encouraged to use both narrative and visual forms of disclosure to complement one another in disclosing…

Abstract

This study gave rise to four policy recommendations. First, firms are encouraged to use both narrative and visual forms of disclosure to complement one another in disclosing intellectual capital resource items on websites. Secondly, it is important to conduct an awareness program about intellectual capital disclosure on websites so that small firms become aware of the positive impact such disclosure can have in enhancing corporate reputation. Thirdly, firms should prepare guidelines for intellectual capital disclosure on websites so that they can favour a best practice model. Finally, fostering a dialogue between stakeholders and the accounting regulators can help to streamline intellectual capital disclosure for more value relevant, forward-looking information. These points are elaborated in the following.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Book part
Publication date: 31 December 2010

Indra Abeysekera

This chapter describes signalling theory, which is used to interpret the findings. Section 3.2 outlines the implications of signalling theory as a way of correcting market failure…

Abstract

This chapter describes signalling theory, which is used to interpret the findings. Section 3.2 outlines the implications of signalling theory as a way of correcting market failure through voluntary disclosure. Section 3.3 discusses theoretical constructs, outlining independent variables, interaction of independent variables and mediating variables. Section 3.4 outlines the empirical model used for linear regression to investigate disclosure signals and their association with corporate reputation. Section 3.5 outlines the empirical model developed to investigate the directors' perception of the effectiveness of intellectual capital value drivers in enhancing corporate reputation. It also outlines the approach adopted to compare disparity between intellectual capital disclosure and directors' perception of the ability of drivers to enhance intellectual capital value of corporate reputation. Section 3.6 provides a summary for the chapter.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

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