Organizational performance referents: An empirical examination of their content and influences

Short, Jeremy C.; Palmer, Timothy B.

doi:10.1016/s0749-5978(02)00530-7

Cited by 115 publications

(126 citation statements)

References 86 publications

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“…They found that the benchmarks chosen were biased downwards, which had the effect of allowing management to overstate relative share return performance. Short and Palmer (2003) Schrand and Walther (2000) find that managers are more likely to select the lowest prior period comparative benchmark earnings number that enables them to report the highest year-on-year increase in earnings. Cassar (2001) investigates use of benchmark comparisons in share performance graphs.…”

Section: Impression Management Using Performance Comparisonsmentioning

confidence: 98%

Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note

2008

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Publication informationAccounting, Auditing and Accountability Journal, 22 (5) disclosures. An impression management bias score is devised to capture the extent to which impression management introduces bias into corporate narratives. An example of the application of the composite impression management score and impression management bias score methodology is provided.Findings -While not amounting to systematic evidence, the 21 illustrative examples suggest that impression management is pervasive in corporate financial communications using multiple impression management methods, such that positive information is exaggerated, while negative information is either ignored or is underplayed.Originality/value -Four impression management methods are described in detail, illustrated by 21 examples. These four methods are examined together. New impression management methods are studied in this paper for the first time. This paper extends prior impression management measures in two ways. First, a composite impression management score based on four impression management techniques is articulated. Second, the composite impression management score methodology is extended to capture a measure for bias, in the form of an impression management bias score. This is the first time outside the US that narrative disclosures in press releases have been studied.

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Section: Impression Management Using Performance Comparisonsmentioning

confidence: 98%

Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note

2008

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“…Content analysis is a useful method to ascertain the cognitive comparators and performance goals that managers project to numerous organizational stakeholders. For example, Short and Palmer (2003) used content analysis to identify organizational performance referents in a sample of 119 publicly traded restaurants. Palmer and Short (2008) used content analysis of business school mission statements to examine expressions of commitment to survival, growth, and profitability.…”

mentioning

confidence: 99%

Assessing Espoused Goals in Private Family Firms Using Content Analysis

McKenny

Short

Zachary

et al. 2011

Family Business Review

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Understanding how private family firms gauge performance is of great interest to family business scholars. Unfortunately, finding comparable data to understand differences in the performance of such firms is challenging. This study draws from the organizational identity literature to show how private family firms communicate different goals in publicly available organizational narratives. The authors illustrate a process using content analysis that allows family business scholars to create a comparative data set that captures both normative and utilitarian goals using website and press release narratives from a sample of Australian firms.

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“…Chen [26] Analysis of the concept of "strategic management" through the use of research on journal J. C. Short, and T. B. Palmer [32] The study of the mechanisms for judging personal success through the analysis of 119 letters to shareholders in the restaurant sector J. Uotila, M. Maula, T. Keil, and S. A. Zahra [34] Analysis of exploration and exploitation related to performance for companies in the S&P 500 M. S. Yadav, J. C. Prabhu, and R. K. Chandy [38] Analysis of the banking sector on the attention of the CEO to innovation.…”

Section: Authorsmentioning

confidence: 99%

Understanding the Strategic Organization Propensity Through “Managerial Discussion and Analysis”

Pisano¹,

Vagnani²,

Pironti³

et al. 2011

IJTEF

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Abstract-The objective of this work is to investigate the content analysis methodology in the strategic propensity such as explorative/exploitative behavior. After theoretical analysis on the meaning and definition of exploitation and exploration, the authors have applied the content analysis methodology to a practice case. The conclusion is that the qualitative content analysis is a good methodology to study the strategy propensity having the same results of the other methodologies used in the strategy researches such as practice case and grounded theory.

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Organizational performance referents: An empirical examination of their content and influences

Cited by 115 publications

References 86 publications

Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note

Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note

Assessing Espoused Goals in Private Family Firms Using Content Analysis

Understanding the Strategic Organization Propensity Through “Managerial Discussion and Analysis”

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