摘要
财务报表信息的披露和非财务报表信息的披露组成了公司的年度报告,它向投资者公司传递了公司的风险和回报信息;而报告中的印象管理就是通过修饰和隐藏的手段将非财务报表披露的信息过滤,筛选出适合的信息展现在年度报告中;探索管理层使用印象管理的原因,发现管理层运用印象管理的方法,从而达到保护投资者利益的目的。
The company’s annual report includes the disclosure of financial statement information and the disclosure of non-financial statement information,which delivers the risk and return'information of the company to investors.Using impression management in the report is to filter the information disclosed by the non-financial statements by the ways of embellishment and hidden,and to select appropriate information to present in the annual report.Exploring the reasons for the use of management by impression management and finding out how the management uses impression management serve to achieve the goal of protecting investors'interests.
作者
赖敏涵
LAI Min-han(College of Tourism and Geography,Shaoguan University,Shaoguan 512005,Guangdong,China)
出处
《韶关学院学报》
2018年第1期56-60,共5页
Journal of Shaoguan University
关键词
印象管理
年度报告
非财务报表信息
信息披露
impression management
annual report
non-financial statement information
information disclosure
