Inverted U-shaped relationships between managerial ownership and impression management: evidence from China before and during COVID-19 pandemic
Impression management refers to controlling or shaping the information disclosed to affect readers’ interpretations. Managers may manipulate the tone and length of financial reports to manage stakeholders’ expectations. This exploratory study examines the impact of managerial ownership on impression...
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Main Authors: | Kwok Yip Cheung, Chung Yee Lai |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2025-12-01
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Series: | Cogent Business & Management |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2458167 |
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