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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Bibliographic Details
Main Authors: Kwok Yip Cheung, Chung Yee Lai
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2458167
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