The language of executive financial discourse

Leibbrand, Miriam Paola

doi:10.1016/j.scoms.2015.03.006

Cited by 7 publications

(7 citation statements)

References 27 publications

(17 reference statements)

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“…Engagement markers, directive language, hedges, boosters (or certainty expressions) and self-mentions are important in this respect. They tend to mark and signal the presence of an authoritative, capable and honest communicator (Leibbrand, 2015). This is realized by referring to insight processes suggestive of learning and understanding and that engage the reader (e.g.…”

Section: Interactional Linguistic Devices and Their Interplaymentioning

confidence: 99%

“…A positive tone allows companies to focus on leaving an optimistic impression and to signal potential for improvement and progress. The combination of positive attitude markers and personal pronouns is assumed to underpin the rhetorical power of pathos (Leibbrand, 2015).…”

Section: Interactional Linguistic Devices and Their Interplaymentioning

confidence: 99%

“…In practice, linguistic style features are usually not used in isolation, but are combined to arrive at a convenient stance (Gillaerts and Van de Velde, 2010). Expressions of affect, evidentiality and hedging are often practiced in a interrelated way whereby one linguistic characteristic may serve pragmatic functions for another characteristic (Precht, 2000;Leibbrand, 2015). It is the interplay of style features that may significantly affect the strength of rhetorical appeals.…”

Section: Interactional Linguistic Devices and Their Interplaymentioning

confidence: 99%

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Rhetorical impression management in the letter to shareholders and institutional setting

Aerts

Yan

2017

AAAJ

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Purpose Using composite style measures of the letter to shareholders, the purpose of this paper is to elaborate dominant rhetorical profiles and qualify them from an impression management (IM) perspective. In addition, the paper examines how institutional differences affect rhetorical profiles by comparing intensity and contingencies of rhetorical profiles of UK and US companies. Design/methodology/approach The authors use automated text analysis to capture linguistic style characteristics of a panel of UK and US companies and employ factor analysis to determine rhetorical profiles. Next, the authors investigate company-level and country-level determinants of a company’s rhetorical stance. Findings The authors document three prominent rhetorical profiles: an emphatic acclaiming stance, a cautious plausibility-based framing position, and a logic-based rationalizing orientation. The profiles represent distinct self-presentational logics and have different readability effects. Rhetorical IM is stronger in US companies, but higher expected scrutiny in the US institutional environment affects sensitivity of rhetorical postures to message credibility and litigation risk, while marginally increasing the less litigation-sensitive defensive framing style in US letters. Originality/value The authors develop replicable archival-based measures of prominent rhetorical IM traits of the shareholder letter, based on composite style features. The authors argue that they are qualitatively different from content-based IM proxies. The authors investigate their institutional and organizational relevance by examining how company features and country-level differences affect incentives and constraints for style-based rhetorical IM.

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Section: Interactional Linguistic Devices and Their Interplaymentioning

confidence: 99%

Section: Interactional Linguistic Devices and Their Interplaymentioning

confidence: 99%

Section: Interactional Linguistic Devices and Their Interplaymentioning

confidence: 99%

See 1 more Smart Citation

Rhetorical impression management in the letter to shareholders and institutional setting

Aerts

Yan

2017

AAAJ

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“…A certain “breakthrough” in literature can be noticed with various communication tools being included to represent an organisation’s identity. The CEO’s discourse or CEO-speak is suggested to include the Annual General Meeting of shareholders, financial press releases and newsletters, corporate brochures and organisation advertisements (Catasus and Johed, 2007; Leibbrand, 2015). Numerous communication channels through social networking platforms like Facebook (Bellucci and Manetti, 2017) and LinkedIn (Goncharenko, 2019) have also begun to attract the attention of accounting scholars.…”

Section: Analytical Framework: Sustainability and Technology Concepts...mentioning

confidence: 99%

Sustainability and technology: the contribution of “managerial talk” to the three pillars framework

Golubeva

2022

AAAJ

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PurposeThis article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.Design/methodology/approachA data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.FindingsThe study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.Research limitations/implicationsAcknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.Originality/valueInterrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

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“…Of the identified 39 articles, 19 analyze the use of IR websites (e.g. AbuGhazaleh et al , 2012; Bagnoli et al , 2014; Bollen et al , 2006, 2008; Esrock and Leichty, 2000; Ettredge et al , 2001; Ettredge and Gerdes, 2005; Feng and Wan, 2013; Gajewski and Li, 2015; Geerings et al , 2003; Marston, 2003; Pozniak 2010, 2013; Pozniak et al , 2016; Rowbottom et al , 2005), seven focus on annual reports (De Groot et al , 2011; Ditlevsen, 2012; Hutchins, 1994; Jeanjean et al , 2015; Kohut and Segars, 1992; Lehavy et al , 2011; Leibbrand, 2015) and three analyze press releases (e.g. Guillamón-Saorín and Sousa 2010, 2014).…”

Section: The State Of Ir Researchmentioning

confidence: 99%

Investor relations – a systematic literature review

Hoffmann

Tietz

Hammann

2018

CCIJ

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Purpose The purpose of this paper is to present a comprehensive, interdisciplinary review of international investor relations (IR) research published since 1990. It highlights the development of IR research, its disciplinary foundations and key areas of inquiry. Research is shown to reflect the rising importance of IR as a corporate communications function, its interdisciplinary character, and the recognition of its contribution to strategic management. Design/methodology/approach Findings are based on an interdisciplinary systematic literature review focusing on peer-reviewed journal articles published in English since 1990. Findings The authors differentiate five strands of research focusing on the organization, strategy, instruments, content and effects of IR. IR research is shown to have strong roots in the business and management, accounting and communications literature. The authors document a rising interest in the topic and a steady development beyond descriptive accounts of the function to distinctive lines of inquiry. The authors summarize the state of the field and derive a number of suggestions for future research. Research limitations/implications The review is limited in scope to the applied research process, including the choice of keywords, databases as well as peer-reviewed journal publications published in English since 1990. Originality/value This study contributes to the necessary structuration and consolidation of the emergent field of IR research by identify salient perspectives and common subfields. It provides both a comprehensive overview of the state of research and specific suggestions for future endeavors.

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The language of executive financial discourse

Cited by 7 publications

References 27 publications

Rhetorical impression management in the letter to shareholders and institutional setting

Rhetorical impression management in the letter to shareholders and institutional setting

Sustainability and technology: the contribution of “managerial talk” to the three pillars framework

Investor relations – a systematic literature review

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