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Assurance And Impression Management Of Sustainability Reporting In Malaysia

Table 1:

OIM tactic Definition
Description (PA) Giving information about one’s actions
Praise (PA) Presenting one’s actions in extremely favourable way
Admission (PA) Admitting unfavourable instances whereby it may create adverse image to the user of reporting
Defense (PA) Trying to justify the unfavourable instances to create good impression to the user of reporting
Subjective style (WS) Matters are discussed with one-sided argument without objective view
Positive style (WS) Focus on favourable instances compared to adverse events which creates unbalance disclosure
Vague style (WS) Statement given is not specific and no evidence or measurement to support
Emotional style (WS) Statement includes personal feeling using emotional terms to instigate the feeling of the user
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