Corporate reputation is not a static quality, as business misconduct often causes reputational penalties. An accounting restatement, which is a form of business misconduct, results from a violation of the appropriate application of accounting practices and reflects managers' incentive to obtain short-term benefits. While numerous scholars have focused their attention on the adverse implications caused by financial restatement, relatively little research examined how firms might recover from a loss in reputation. Drawing upon the behavioural theory on reputation repair, we formulate and test our hypotheses on strategical responses to reputational damaging restatements in environmentally sensitive industries.

Biscotti, A.M., Matozza, F., & Mafrolla, E. (2018). "Sustainable" reputational repair strategies in restating polluting companies. In Research Advancements in National and Global Business Theory and Practice (pp.1514-1517).

"Sustainable" reputational repair strategies in restating polluting companies

Matozza, Felice;
2018

Abstract

Corporate reputation is not a static quality, as business misconduct often causes reputational penalties. An accounting restatement, which is a form of business misconduct, results from a violation of the appropriate application of accounting practices and reflects managers' incentive to obtain short-term benefits. While numerous scholars have focused their attention on the adverse implications caused by financial restatement, relatively little research examined how firms might recover from a loss in reputation. Drawing upon the behavioural theory on reputation repair, we formulate and test our hypotheses on strategical responses to reputational damaging restatements in environmentally sensitive industries.
978-9963-711-67-3
Biscotti, A.M., Matozza, F., & Mafrolla, E. (2018). "Sustainable" reputational repair strategies in restating polluting companies. In Research Advancements in National and Global Business Theory and Practice (pp.1514-1517).
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11590/398220
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact