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Preference in Presentation or Impression Management: A Comparison Study between Chairmen's Statements of the Most and Least Profitable Australian Companies
Australasian Accounting, Business and Finance Journal
The purpose of this study is to investigate the extent of impression management in corporate annual reports in an Australian context. To contribute to this topic, a research question is investigated: do the most profitable Australian companies, assessed by percentage change in profit before tax, organise the chairmen's statements of their corporate annual reports and disclose information in a way that is significantly different from those least profitable companies? In terms of the methodology,doi:10.14453/aabfj.v8i3.2 fatcat:npgu7xy5avdadjufxam3di3y2e