Financial communication during the COVID-19 crisis: Impression management? (notice n° 1077625)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03578cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250216003630.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Davrinche, Grégoire |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Financial communication during the COVID-19 crisis: Impression management? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 3 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In this article, we study the consequences of the COVID-19 crisis on the impression management strategies employed by French listed firms. This exogeneous shock had a strong impact on firms’ financial results. Hence, we observe if and how managers changed the way they presented information related to non-GAAP earnings, through the use of obfuscation strategies. Data on impression management were manually collected from annual earnings press releases issued by SBF 120 firms during the period 2018–2020. We find that the level of impression management significantly decreased following the COVID-19 crisis, especially for firms in the most affected sectors. Nevertheless, this decline is less pronounced for firms that underperformed relative to their sector and for firms that experienced a significant drop in financial performance (irrespective of the sector to which they belong). Our results suggest that firms whose drop in performance could be attributed to internal causes (very unfavorable results, results below sector standards) remained concerned about their image and maintained their level of impression management despite the crisis. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nous étudions l’impact de la crise du COVID-19 sur la gestion des impressions pratiquée par les entreprises françaises cotées. Cette crise ayant eu un impact fort sur l’activité des entreprises, nous observons si les dirigeants modifient la manière de présenter l’information liée aux résultats non-GAAP, à travers l’utilisation de stratégies d’obscurcissement. Les données sur la gestion des impressions ont été collectées manuellement dans les communiqués de résultats annuels des entreprises du SBF 120 sur la période 2018-2020. Nous constatons une diminution générale du niveau de gestion des impressions en période de crise, notamment pour les entreprises des secteurs ayant été les plus impactés par la crise COVID. Cette diminution est toutefois moins prononcée pour les entreprises ayant sous-performé par rapport à leur secteur d’activité et pour les entreprises dont la performance a le plus diminué (indépendamment du secteur auquel elles appartiennent). Nos résultats suggèrent que les entreprises dont la baisse de performance pourrait être attribuée à des causes internes (résultats très défavorables, résultats en deçà du secteur d’activité) demeurent soucieuses de l’image qu’elles renvoient et maintiennent leur niveau de gestion des impressions malgré la crise. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gestion des impressions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | crise du COVID-19 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | résultats non-GAAP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | crise du COVID-19 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gestion des impressions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | résultats non-GAAP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | non-GAAP earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impression management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | COVID-19 crisis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | non-GAAP earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impression management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | COVID-19 crisis |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bessieux-Ollier, Corinne |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dumas, Guillaume |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 31 | 1 | 2025-01-29 | p. 105-160 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2025-1-page-105?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2025-1-page-105?lang=en&redirect-ssocas=7080</a> |
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