Identifying impression management strategies using artificial intelligence: a research applied to the banking sector in Portugal

• Autorzy: Albuquerque Fabio , Stoltzemburg Vinícius , Cariano António

Identyfikatory

DOI

10.17512/pjms.2022.26.1.01

Warianty tytułu

PL

Identyfikacja strategii zarządzania wrażeniem z wykorzystaniem sztucznej inteligencji: badania przeprowadzone w sektorze bankowym Portugalii

• Języki publikacji: EN

Abstrakty

EN

This paper aims to evaluate the eventual usage of impression management strategies by the Portuguese banking sector, particularly if the message tone used by the board is potentially influenced by macroeconomic, corporate governance and economic-financial factors. Data were obtained from the annual reports, complemented with additional financial information provided by the Portuguese Banking Association. The population consists of 58 messages from the management board obtained for 11 banks that operated in Portugal between 2009 and 2017. The information was collected using artificial intelligence tools. The findings are consistent with the identification of thematic manipulation strategies. The results confirmthat the tone used by the Portuguese financial sector entities is in line with the macroeconomic evolution, as well as confirm that the corporate governance structure plays a big influence on the management discourse. In contrast, entities with a stronger level of corporate governance showed a less positive tone. Lastly, entities with higher liquidity and impaired assets tend to have a more positive tone. This study brings an innovative perspective regarding the methodology adopted, being pioneered in the application of technology under impression management studies in Portugal. Thus, future analyses may use these tools to mitigate errors and subjectivity.

PL

Niniejszy artykuł ma na celu ocenę ewentualnego wykorzystania strategii zarządzania wrażeniem w portugalskim sektorze bankowym, szczególnie w przypadkach gdy komunikaty przekazywane przez zarząd są potencjalnie uzależnione od czynników: makroekonomicznych, nadzoru korporacyjnego czy ekonomiczno-finansowych. Dane uzyskano z raportów rocznych, uzupełnionych dodatkowymi informacjami finansowymi dostarczonymi przez Portugalskie Stowarzyszenie Banków. Próba badawcza składa się z 58 zestawień zawierających informacje dotyczące badanej kwestii dostarczonych przez zarządy 11 banków, które działały w Portugalii w latach 2009-2017. Informacje zostały zebrane za pomocą narzędzi sztucznej inteligencji. Wyniki potwierdzają zidentyfikowane branżowe strategie manipulacji. Przekaz stosowany przez portugalskie podmioty sektora finansowego jest zgodny z ewolucją makroekonomiczną, dodatkowo potwierdza, że struktura nadzoru korporacyjnego ma duży wpływ na dyskurs zarządczy.Podmioty o silniejszym poziomienadzoru korporacyjnego wykazywały mniej pozytywny ton przekazywanych informacji. Natomiast, podmioty o wyższej płynności i aktywach o obniżonej wartości charakteryzowały się zwykle bardziej pozytywnym tonem. Niniejsze badanie ukazuje innowacyjną perspektywę dotyczącą przyjętej metodologii, będąc pionierskim w obszarze stosowania technologii w badaniu zarządzania wrażeniem w Portugalii. W związku z tym przyszłe analizy mogą wykorzystywać to narzędzie do ograniczania błędów i subiektywności.

Słowa kluczowe

EN

artificial intelligence; banking sector; impression management; letters to shareholders; thematic manipulation

PL

sztuczna inteligencja; sektor bankowy; zarządzanie wrażeniem; listy do akcjonariuszy; manipulacja branżowa

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2022
• Tom: Vol. 26, No. 1
• Strony: 7--25
• Opis fizyczny: Bibliogr. 62 poz., tab.

Twórcy

autor

Albuquerque Fabio

• ISCAL Instituto Politécnico de Lisboa

• https://orcid.org/0000-0001-8877-9634

autor

Stoltzemburg Vinícius

• ISCAL Instituto Politécnico de Lisboa

• https://orcid.org/0000-0002-8656-4311

autor

Cariano António

• ISCAL Instituto Politécnico de Lisboa

• https://orcid.org/0000-0003-2469-4126

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).