Search the World's Largest Database of Information Science & Technology Terms & Definitions
InfInfoScipedia LogoScipedia
A Free Service of IGI Global Publishing House
Below please find a list of definitions for the term that
you selected from multiple scholarly research resources.

What is Chairman’s Statement

Chapter 9
International Financial Reporting Standards and New Directions in Earnings Management
A letter from the chairman of the board to shareholders reporting on the company's condition usually made part of the annual report. The report, typically no longer than two pages, includes a summary of initiatives, activities of the board, and personal perspective of the company's future.
Published in Chapter:
Impression Management Strategies in the Chairmen's Statements: Evidence From the Portuguese Banking Industry
Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Stéphanie Fernandes Pinheiro (University of Aveiro, Portugal), and Maria Fátima Ribeiro Borges (University of Aveiro, Portugal)
Copyright: © 2019 |Pages: 17
DOI: 10.4018/978-1-5225-7817-8.ch009
Abstract
This chapter assesses the influence of organizational performance in the adoption of impression management strategies in the Chairmen's statements of the Portuguese financial companies. It also evaluates the impact of the financial crisis on the adoption of impression management strategies. To this end, and using the content analysis of the Chairmen's statements included in the individual annual reports for 2006-2012 of 27 financial institutions, the authors conclude that even throughout the financial crisis period, Portuguese financial companies did not tend to adopt more impression management strategies. However, they have seen that in some years there is some evidence of its adoption.
Full Text Chapter Download: US $37.50 Add to Cart
eContent Pro Discount Banner
InfoSci OnDemandECP Editorial ServicesAGOSR