Self-presentation Research Articles

The multifaceted world of integrated reporting: A journey-through theory

This research explores the theoretical foundations of Integrated Reporting (IR)-related research and outlines potential avenues for both theoretical and empirical exploration. Specifically, it scrutinizes the key theories utilized in studies concerning IR adoption, encompassing determinants of adoption, quality and influence, as well as stakeholder perspectives and challenges. Methodologically, a systematic review of 110 pertinent papers sourced from the Scopus database forms the basis of this investigation. The findings underscore the prevalent use of agency theory, legitimacy theory, stakeholder theory, and institutional theory across the spectrum of IR adoption studies. Additionally, various other theories, such as signaling theory, diffusion of innovation theory, resource dependence theory, voluntary disclosure theory, stewardship theory, and impression management theory, are also employed in the discourse. This paper's contribution lies in its delineation of the diverse theoretical frameworks within the accounting domain, thereby offering valuable insights for theory construction. Moreover, the elucidation of these theories could prove beneficial for accounting regulators, academics, and practitioners in elucidating shifts within the accounting landscape.

Tax avoidance and sustainability reporting: Alignment or greenwashing strategy?

AbstractThis study examines the relationship between sustainability reporting and tax avoidance, distinguishing genuine alignment with environmental and social commitments from greenwashing strategies. We also examine the impact of tax amnesty programs on these reporting motives. Using Indonesian nonfinancial listed firms in the 2010–2018 period, this study reveals that these firms employ sustainability reporting as a means of impression management to conceal their tax avoidance practices. Moreover, we document a negative relationship between sustainability reporting and tax avoidance when the firms participate in the tax amnesty program. Our findings are robust, and we provide several additional analyses to expand our contribution. Lastly, our study is believed to be one of the few that focuses on providing empirical evidence on how sustainability reporting is utilized as a “smokescreen” of tax avoidances.

#Fakefamous: how do influencers use disinformation to establish long-term credibility on social media?

PurposeCredible influencers play a key role in shaping the views and preferences of social media users. However, many influencers intentionally use disinformation (e.g. false narratives) to deceive users and gain their trust. This can have serious repercussions, not only for the firms that associate with these influencers but also for users. Further, and alarmingly, many influencers who use disinformation can sustain their credibility over time. This research explores how influencers use disinformation to establish long-term credibility on social media.Design/methodology/approachDrawing on self-presentation theory, we use an in-depth qualitative case study to address our research question, primarily relying on archival data obtained from multiple sources.FindingsOur findings suggest that three stages of self-presentation are required to establish influencer credibility based on disinformation: backstage (preparing to deceive), experimentation (testing deception), and frontstage (launching deceptive ideas on a large scale). We also find that when fraudulent influencers simultaneously weaponise a counterculture and mindfully encase disinformation, users view them as highly credible.Practical implicationsWe offer practical suggestions for regulating fraudulent influencers, including enacting fact-checking procedures, using IT artefacts as reliability signals, and building awareness programmes to develop vigilance in social media communities.Originality/valueWe contribute to self-presentation theory by adding experimentation as a critical stage in developing disinformation that works for long periods. We also contribute to the literature at the intersection of social media influencers and disinformation research by revealing why social media users believe in fraudulent influencers.

Self-disclosure in online social networks: An empirical study of location-based check-ins and impression management

Leveraging online networks like Twitter and Foursquare, our study explores the dynamics of self-disclosure and impression management through location sharing. Grounded in social and hyperpersonal information processing theories, we investigate how peer influence, geographical proximity, and exposure to promotional content impact self-disclosure behaviors. Through an integrated dataset, we determine that friends’ check-ins and their physical proximities significantly sway individual self-disclosure. Particularly, in the presence of health-conscious peers, users tend to avoid check-ins that create a negative health impression. Furthermore, exposure to health-related promotional content significantly influences these behaviors. Our findings provide crucial perspectives on impression management in the digital age.

Suit Up? Impression Management in Venture Pitches

Suit Up? Impression Management in Venture Pitches

A Double-Edged Sword: Restructuring as Impression Management and the Risk of Early CEO Departure

A Double-Edged Sword: Restructuring as Impression Management and the Risk of Early CEO Departure

What it Takes to Become a University President? Just Do It: Career Capital & Impression Management

What it Takes to Become a University President? Just Do It: Career Capital & Impression Management

Two Faces of Impression Management: The Contradictory Impacts of Impression-Management Tactics

Two Faces of Impression Management: The Contradictory Impacts of Impression-Management Tactics

Investigating Impression Management Use in Asynchronous Video Interviews Across 10 Countries (WITHDRAWN)

Investigating Impression Management Use in Asynchronous Video Interviews Across 10 Countries (WITHDRAWN)

Anticipatory Impression Management in Earnings Conference: Motivation, Casting, and Market Reactions

Anticipatory Impression Management in Earnings Conference: Motivation, Casting, and Market Reactions

Flawless Fronts: Exploring Impression Management of Marginalized Identities and Contextual Influence

Flawless Fronts: Exploring Impression Management of Marginalized Identities and Contextual Influence

ESG Transparency and Impression Management of Venture Capitalists

ESG Transparency and Impression Management of Venture Capitalists

Maybe More Than Just Innovation? Exploration of CVC Investments as Impression Management Mechanism

Maybe More Than Just Innovation? Exploration of CVC Investments as Impression Management Mechanism

Employee Responses to (In)Congruence of Green Behavior in Team: An Impression Management Perspective

Employee Responses to (In)Congruence of Green Behavior in Team: An Impression Management Perspective

Shifting Political Dependencies and Anticipatory Impression Management in China

Shifting Political Dependencies and Anticipatory Impression Management in China

Effect of Family Motivation on Time Theft from An Impression Management Perspective

Effect of Family Motivation on Time Theft from An Impression Management Perspective

Translation and psychometric properties of a Polish version of the Body Acceptance by Others Scale-2 (BAOS-2)

The 13-item Body Acceptance by Others Scale-2 (BAOS-2) measures generalised perceptions of body acceptance by others. Here, we examined the psychometric properties of a novel Polish translation of the BAOS-2. A sample of 1183 adults (898 women, 285 men; age M = 28.98) from Poland completed a Polish version of the BAOS-2, alongside measures of body appreciation, pressure to conform to appearance ideals, self-compassion, self-esteem, and impression management. Exploratory and confirmatory factor analysis identified a stable unidimensional model of the Polish BAOS-2, with all 13 items retained. Additionally, the Polish BAOS-2 evidenced complete invariance (i.e., through to latent mean invariance) across gender identity. Scores on the BAOS-2 evidenced adequate composite reliability and, in a retest subsample (n = 260), showed complete invariance across four weeks. Evidence of convergent, criterion-related, discriminant, and incremental validity was very strong when based on observed BAOS-2 scores, but weaker when based on latent BAOS-2 scores. Whether examined at the observed or latent level, greater body acceptance by others was consistently and strongly associated with higher body appreciation. These results suggest that the psychometric properties of the Polish BAOS-2 are robust and that this instrument can be confidently utilised in future research with Polish adults.

Social media consumer impression management, contextual outlook, and electronic word-of-mouth: Basis for consumer buying decision framework

Social media consumer impression management, contextual outlook, and electronic word-of-mouth: Basis for consumer buying decision framework

Psychometric Properties of the Bisexual Microaffirmation Scale: For Women in a Sample of Bisexual + Women and Nonbinary People of Color

Though the Bisexual Microaffirmation Scale: For Women (BMSFW) was originally created to help mental health clinicians and researchers understand bisexual women’s experiences of stigma and affirmation, the scale has so far only been used with predominantly White samples. The present study used a sample 209 majority bisexual cisgender women from marginalized racial-ethnic backgrounds to test the psychometric properties of the BMFSW. This study’s findings include the BMSFW’s convergent validity with previously developed bisexual and queer specific scales and discriminant validity with the Balanced Inventory of Desirable Responding Short Form Impression Management subscale (BIDR-IM). This study also suggests a different factor structure than the one initially proposed by the original authors. The present study provides insight to the still underexamined construct, microaffirmations, and also extends beyond previous research on bisexual + individuals by highlighting the importance and need for more research and scales that look at the intersection and experiences of bisexual + women and nonbinary people of color.

English and local languages in linguistic structuration of the public space in Islamabad and the neighbouring town

ABSTRACT Research studies in the linguistic landscape (LL) in Pakistan seem to have been getting a foothold and topics like the survey of commercial public signs, the glocalisation of English in public signs, traffic signboards on highways, the cinematic-built environment, bilingual advertisements and LL in a tourist place of natural beauty have emerged recently in the LL field. In this study, three commercial locations from Islamabad city and one location from a neighbouring town were selected for data collection in the form of photo clips. The data were analysed by following the model introduced by Ben-Rafael [2009. A sociological approach to the study of linguistic landscapes. In E. G. Shohamy & D. Gorter (Eds.), Linguistic landscape: Expanding the scenery (pp. 40–54). Routledge] that is a sociological framework formed by four structuration principles which are the presentation of self, good reasons, collective identity and power relations. The data were compared to show the attitude of the surrounding population about English and local languages. Moreover, 12 shop owners, three from each location, were interviewed to know their motives behind the language selection on their signboards. The findings revealed that English dominated on signs in the city's commercial locations while Urdu or transliteration overwhelmed the signboards in the neighbouring town. Future studies should explore customers' points of view as well with regard to signboard language.