Exploring the nature of risk disclosure in the annual report narratives of Bangladeshi pharmaceutical companies: an impression management perspective

Mazumder, Mohammed and Hossain, Dewan Mahboob (2019) Exploring the nature of risk disclosure in the annual report narratives of Bangladeshi pharmaceutical companies: an impression management perspective. International Journal of Comparative Management, 2 (3/4). pp. 273-296. ISSN 2514-4111

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Official URL: https://doi.org/10.1504/IJCM.2019.105975

Abstract

In today’s corporate domain, the issue of accountability has become one of the most important topics of discussion. Organisations are not only reporting their financial information (in the form of financial statements) to the stakeholders, they are also reporting on many relevant issues in the form of narratives. Risk reporting is a kind of narrative disclosure that is increasingly drawing attention from the accounting researchers. Drawing on the interpretations from an impression management perspective, this study applies discourse analysis on the risk related corporate narratives in the annual reports of the pharmaceutical companies listed in the Dhaka Stock Exchange, Bangladesh. It was found that the risk disclosures of these companies are mainly generic, rhetorical, selective and in many cases, repetitive in nature. Through an impression management theory lens, we argue that such disclosures are mostly serving as the tools of impression management and may not be useful for the readers.

Item Type: Article
Uncontrolled Keywords: corporate risk disclosure, corporate narratives, impression management, discourse analysis, pharmaceutical companies, Bangladesh
Subjects: N100 Business studies
Department: Faculties > Business and Law > Newcastle Business School > Accounting and Finance
Depositing User: John Coen
Date Deposited: 30 Oct 2020 10:18
Last Modified: 02 Nov 2020 08:53
URI: http://nrl.northumbria.ac.uk/id/eprint/44647

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