Responding to Accountability Predicaments: Impression Management in Voluntary Corporate Annual Report Disclosures
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Integrative research into Corporate Annual Report (CAR) disclosures is undertaken by simultaneously examining financial performance, Letters to Shareholders (LTS) and photographs of a large Canadian grocery retailer (Loblaw Companies Limited). The Company’s use of impression management is assessed by examining disclosures across three years, two leaders and in periods of profit and loss. We find evidence of impression management in LTS, photographs of executive leaders, CAR cover photographs, and the framing of financial performance. Overall, voluntary disclosures provide incremental information that supports and supplements mandatory disclosures. We conclude that impression management in voluntary disclosures helps to legitimate the change in leadership at Loblaw.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.012 | 0.027 |
| Meta-epidemiology (narrow) | 0.003 | 0.003 |
| Meta-epidemiology (broad) | 0.004 | 0.001 |
| Bibliometrics | 0.001 | 0.011 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.011 |
| Open science | 0.005 | 0.004 |
| Research integrity | 0.000 | 0.002 |
| Insufficient payload (model declined to judge) | 0.000 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it