上市公司会计信息披露中印象管理行为研究

印象管理是对一些事物和事件的信息进行形象控制的过程,是所有人际关系互动过程中的基本组成部分。近些年来,随着公司会计信息披露范围的扩展,大篇幅的语言信息陈述逐步超过了报表数据内容,并为公司管理层进行印象管理提供了空间。印象管理行为对信息的可靠性、可理解性和相关性均有重大影响。因此,规范会计信息披露中语言信息的内容和形式,缩小印象管理可操纵空间,对提高会计信息传递质量和效率非常必要。

A Study on Impression Management Behavior in Accounting Information Disclosure

Impression management refers to a process that controls the image of some objects and some events,which is the essential constituent of interpersonal interaction.In recent years,with the expansion of the scope of accounting information disclosure,the statement of language information in extra-large has gradually exceeded the extent of reports data,providing room for the company management to conduct impression management.Impression management has a significant impact on the reliability,understandability and relevance of accounting information.It is very necessary to standardize the content and form of the language information in accounting information disclosure and reduce the impression management maneuverable space so as to improve the quality and efficiency of accounting information transmission.