A Review on the Rhetorical Structure and Linguistic Features of Corporate Annual Reports

Hussain, Shabnum Sayyed; Ali, Afida Mohamad; Kasim, Zalina Mohd; Jalaluddin, Ilyana

doi:10.6007/ijarbss/v10-i9/7591

Cited by 4 publications

(1 citation statement)

References 66 publications

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“…One of the professional genres that has caught the attention of genre analysts is annual reports. Many studies have investigated the moves and steps of different sections of annual reports [30,31]. Some of them include chairmen's statements [17], managerial forewords [32,33] and management discussion and analysis [34].…”

Section: Rhetorical Organisationmentioning

confidence: 99%

Rhetorical Organisation of Risk Management Reports by Malaysian Banks

Yusob

Ali

Chan

et al. 2022

International Academic Symposium of Social Science 2022

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Section: Rhetorical Organisationmentioning

confidence: 99%

Rhetorical Organisation of Risk Management Reports by Malaysian Banks

Yusob

Ali

Chan

et al. 2022

International Academic Symposium of Social Science 2022

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Rhetorical strategies in the climate change disclosures of Bangladeshi banking companies

Hossain,

Mazumder,

Alam

2024

IJOEM

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PurposeThe main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies.Design/methodology/approachTo fulfil this objective, content and rhetorical analyses are conducted on the climate change-related disclosures in the annual reports of Bangladeshi banks. The analysis is interpreted with the help of Aristotle’s rhetorical appeals (ethos, logos and pathos).FindingsEvidence suggests that Bangladeshi banks disclose climate change-related issues in annual reports. These issues include demonstrating a genuine concern for climate change and exhibiting commitment to green finance and investment, paper and energy conservation, tree plantation, biodiversity and climate change risk funds. They also underscore challenges linked to carbon emissions, air pollution, and natural disasters. These disclosures are persuasive, and rhetorical strategies such as ethos, logos, and pathos are evident. However, the disclosures lacked consistency and comparability because of the absence of reporting regulations and a prescribed framework.Practical implicationsThis study informs managers and policymakers about climate change disclosures in Bangladesh, particularly within the banking industry. The research suggests the need for improved reporting consistency and comparability, potentially achieved through standardised climate change reporting guidelines and mandatory requirements.Originality/valueThis paper’s uniqueness lies in its application of Aristotle’s rhetorical triangle to enhance our understanding of how banking companies in a developing economy strategically employ climate change-related disclosures to influence readers. Rhetorical analysis is limitedly used by accounting scholars in analysing corporate climate-change disclosures.

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Incorporating Textual Analysis for Genre Measurement of Narrative Discourse in Business English

Lin

2024

Applied Mathematics and Nonlinear Sciences

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In recent years, business English narrative genre research has been characterized by ambiguous concepts, insufficient theoretical basis, and single-genre features, which have weakened the reliability of research conclusions. Accordingly, this paper examines the representative genre of business English narrative, “management discussion and analysis report”, and explores its genre characteristics and its mapping relationship with corporate performance. The measurement framework is based on the discourse level, genre level, professional practice level, and professional culture level and builds a textual analysis path. In order to observe the lexico-grammatical features highlighted in the four levels of discourse, this paper designs the linguistic feature extraction process and the keyword information extraction method involved in the process. This paper improves the LDA model by introducing the emotional information factor, and improves the keyword extraction algorithm in the model based on information theory. According to the designed method for extracting linguistic features, the representative genre text is analyzed in terms of intonation. Through empirical analysis, it is found that the positive tone and negative tone of the retrospective part of the text of the representative genre are correlated with the current year’s performance of the enterprise at a significant level of 1%, and the positive tone is positively correlated with the current year’s performance, while the negative tone is negatively correlated with the current year’s performance. The positive and negative tone of the outlook texts is not significantly related to the performance of enterprises in the next year. The association of genre characteristics with the current year’s performance of the enterprise is evident but not with the next year’s performance. This paper’s text analysis path can be explored in detail for business English narrative discourse genre measures.

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A Review on the Rhetorical Structure and Linguistic Features of Corporate Annual Reports

Cited by 4 publications

References 66 publications

Rhetorical Organisation of Risk Management Reports by Malaysian Banks

Rhetorical Organisation of Risk Management Reports by Malaysian Banks

Rhetorical strategies in the climate change disclosures of Bangladeshi banking companies

Incorporating Textual Analysis for Genre Measurement of Narrative Discourse in Business English

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