Global Review of Accounting and FinanceVol. 7. No. 1. , March 2016, Pages: 144 – 164
On A New Impression Management TechniqueMateriality matrices are a relatively new tool largely developed by professional bodies to identify the economic, social and environmental issues that matter to stakeholders. Through a preliminary empirical study, this paper aims to examine whether firms use these matrices as a new impression management technique to project a more favorable image of their social and environmental performance. Our findings indicate conspicuous incidences of impression management from a high materiality convergence level to issue selection bias.
Field of Research: Sustainability Accounting, Impression Management