Gerenciamento de Impressão

The aim of this study is to investigate the evidence of impression management in terms of selectivity or improved presentation in the graphs and charts used by companies. The reports of 180 Brazilian companies between 1997 and 2014 were analysed. The variables tested were: company size, profitability, age, variation in results, report size and publication period. The results indicated that there is a significantly positive relationship between financial performance and the total amount of graphs and charts, in particular those with key financial information (net income, net revenue and dividends) and those with improved or enhanced presentation. This is a sign of impression management in the reports analysed. It was verified a relationship between the company’s age and the low amount of graphs and charts used by the company during the initial years of the analysis period to disclose financial information in their reports.

Impression management using graphical resources in Brazilian company reports. Keylla Dennyse Celestino da Silva; Fernanda Fernandes Rodrigues; e César Augusto Tibúrcio Silva. Int. J. Accounting and Finance, Vol. 9, No. 1, 2019