Rhetoric, argument and impression management in hostile takeover defence documents
Author
Abstract
Suggested Citation
DOI: 10.1016/j.bar.2010.07.008
Download full text from publisher
As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.
Other versions of this item:
- Niamh Brennan & Caroline A. Daly & Claire S. Harrington, 2010. "Rhetoric, argument and impression management in hostile takeover defence documents," Open Access publications 10197/2898, Research Repository, University College Dublin.
References listed on IDEAS
- Jane Davison, 2008. "Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 791-826, August.
- Jayne Godfrey & Paul Mather & Alan Ramsay, 2003. "Earnings and Impression Management in Financial Reports: The Case of CEO Changes," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 95-123, February.
- Mark H. Lang & Russell J. Lundholm, 2000. "Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 623-662, December.
- Ronan G. Powell, 1997.
"Modelling Takeover Likelihood,"
Journal of Business Finance & Accounting,
Wiley Blackwell, vol. 24(7‐8), pages 1009-1030, September.
- Ronan G. Powell, 1997. "Modelling Takeover Likelihood," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(7&8), pages 1009-1030.
- Niamh Brennan, 1999.
"Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids,"
Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(7‐8), pages 883-917, September.
- Niamh Brennan, 1999. "Voluntary disclosure of profit forecasts by target companies in takeover bids," Open Access publications 10197/2922, Research Repository, University College Dublin.
- Niamh Brennan, 1999.
"Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids,"
Journal of Business Finance & Accounting,
Wiley Blackwell, vol. 26(7&8), pages 883-917.
- Niamh Brennan, 1999. "Voluntary disclosure of profit forecasts by target companies in takeover bids," Open Access publications 10197/2922, Research Repository, University College Dublin.
- Hirshleifer, David & Titman, Sheridan, 1990. "Share Tendering Strategies and the Success of Hostile Takeover Bids," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 295-324, April.
- T. E. Cooke & R. G. Luther & B. R. Pearson, 1998. "The Information Content of Defence Documents in UK Hostile Takeover Bids," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(1&2), pages 115-143.
- Young, Joni J., 2003. "Constructing, persuading and silencing: the rhetoric of accounting standards," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 621-638, August.
- Gleason, Kim & Johnston, Jarrod & Madura, Jeff, 2007. "Cause and effect of mini-tender offers," The Quarterly Review of Economics and Finance, Elsevier, vol. 47(4), pages 521-534, September.
- Walter Masocha & Pauline Weetman, 2007. "Rhetoric in standard setting: the case of the going‐concern audit," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 74-100, March.
- Niamh Brennan & Encarna Guillamon-Saorin & Aileen Pierce, 2009. "Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note," Open Access publications 10197/2905, Research Repository, University College Dublin.
- Franks, Julian & Mayer, Colin, 1996. "Hostile takeovers and the correction of managerial failure," Journal of Financial Economics, Elsevier, vol. 40(1), pages 163-181, January.
- Niamh Brennan & S. J. Gray, 2000. "Rhetoric and argument in financial reporting : disclosures in profit forecasts and takeover documents," Open Access publications 10197/2965, Research Repository, University College Dublin.
- Antonia Botsari & Geoff Meeks, 2008. "Do Acquirers Manage Earnings Prior to a Share for Share Bid?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5‐6), pages 633-670, June.
- Pickering, J F, 1978. "The Abandonment of Major Mergers in the U.K., 1965-75," Journal of Industrial Economics, Wiley Blackwell, vol. 27(2), pages 123-131, December.
- G. William Schwert, 2000.
"Hostility in Takeovers: In the Eyes of the Beholder?,"
Journal of Finance, American Finance Association, vol. 55(6), pages 2599-2640, December.
- G. William Schwert, 1999. "Hostility in Takeovers: In the Eyes of the Beholder?," NBER Working Papers 7085, National Bureau of Economic Research, Inc.
- Niamh Brennan, 2000.
"An empirical examination of forecast disclosure by bidding companies,"
Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 175-194.
- Niamh Brennan, 2000. "An empirical examination of forecast disclosure by bidding companies," Open Access publications 10197/2911, Research Repository, University College Dublin.
- T. E. Cooke & R. G. Luther & B. R. Pearson, 1998. "The Information Content of Defence Documents in UK Hostile Takeover Bids," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(1‐2), pages 115-143, January.
- Mark Clatworthy & Michael Jones, 2003. "Financial reporting of good news and bad news: evidence from accounting narratives," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 171-185.
- Gregor Andrade & Mark Mitchell & Erik Stafford, 2001. "New Evidence and Perspectives on Mergers," Journal of Economic Perspectives, American Economic Association, vol. 15(2), pages 103-120, Spring.
- Kristi Yuthas & Rodney Rogers & Jesse F. Dillard, 2002. "Communicative Action and Corporate Annual Reports," Journal of Business Ethics, Springer, vol. 41(1), pages 141-157, November.
- Schoenberg, Richard & Thornton, Daniel, 0. "The Impact of Bid Defences in Hostile Acquisitions," European Management Journal, Elsevier, vol. 24(2-3), pages 142-150, April.
- Wilson Ng & Christian De Cock, 2002. "Battle in the Boardroom: A Discursive Perspective," Journal of Management Studies, Wiley Blackwell, vol. 39(1), pages 23-49, January.
- Antonia Botsari & Geoff Meeks, 2008. "Do Acquirers Manage Earnings Prior to a Share for Share Bid?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5-6), pages 633-670.
- Doris M. Merkl-Davies & Niamh Brennan, 2007. "Discretionary disclosure strategies in corporate narratives : incremental information or impression management?," Open Access publications 10197/2907, Research Repository, University College Dublin.
- Niamh M. Brennan & Encarna Guillamon‐Saorin & Aileen Pierce, 2009. "Methodological Insights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 789-832, June.
- P. Holl & J. F. Pickering, 1988. "The determinants and effects of actual, abandoned and contested mergers," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 9(1), pages 1-19, March.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
- Isidora Tachmatzidi, 2018. "Takeover Defenses in the United Kingdom," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 105-118.
- Kouassi Marius Honoré Aké & Olivier Boiral, 2023. "Sustainable development and stakeholder engagement in the agri‐food sector: Exploring the nexus between biodiversity conservation and information technology," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(1), pages 334-348, February.
- Jessica H. Yang & Siwen Liu, 2017. "Accounting narratives and impression management on social media," Accounting and Business Research, Taylor & Francis Journals, vol. 47(6), pages 673-694, September.
- repec:ers:journl:v:vi:y:2018:i:4:p:105-118 is not listed on IDEAS
- Gustavo Alberto Ruiz Rojas, 2016. "Retórica y contabilidad: de la crítica retórica a la retórica crítica," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 25(1), pages 243-270, December.
- Maria-Silvia Sandulescu, 2017. "Impression management – an international perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 605-605.
- Niamh M. Brennan & Doris M. Merkl-Davies, 2014.
"Rhetoric and argument in social and environmental reporting: the Dirty Laundry case,"
Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(4), pages 602-633, April.
- Niamh Brennan & Doris M. Merkl-Davies, 2014. "Rhetoric and Argument in Social and Environmental Reporting: the Dirty Laundry case," Open Access publications 10197/5779, Research Repository, University College Dublin.
- La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
- Thomas Gutmayer & Dannielle Cerbone & Warren Maroun, 2022. "An Evaluation of Business Model Disclosures in Integrated Reports," Australian Accounting Review, CPA Australia, vol. 32(2), pages 220-237, June.
- Maurizio Floris & David Grant & Leanne Cutcher, 2013. "Mining the Discourse: Strategizing During BHP Billiton's Attempted Acquisition of Rio Tinto," Journal of Management Studies, Wiley Blackwell, vol. 50(7), pages 1185-1215, November.
- Lorenzo Gelmini & Valentina Minutiello & Patrizia Tettamanzi & Maurizio Comoli, 2021. "Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy," Sustainability, MDPI, vol. 13(8), pages 1-21, April.
- Merkl-Davies, Doris M. & Koller, Veronika, 2012. "‘Metaphoring’ people out of this world: A Critical Discourse Analysis of a chairman's statement of a UK defence firm," Accounting forum, Elsevier, vol. 36(3), pages 178-193.
- Niamh Brennan & Doris M. Merkl-Davies, 2013. "Accounting Narratives and Impression Management," Open Access publications 10197/4949, Research Repository, University College Dublin.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Emmanuelle Negre & Isabelle Martinez, 2012. "Une Analyse Lexicale Des Communiques De Presse Volontaires Emis Lors Des Opa/Ope : Quels Profils De Diffusion ?," Post-Print hal-00936567, HAL.
- Maria-Silvia Sandulescu, 2017. "Impression management – an international perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 605-605.
- Niamh Brennan & Doris M. Merkl-Davies, 2013. "Accounting Narratives and Impression Management," Open Access publications 10197/4949, Research Repository, University College Dublin.
- Hazianti Abdul Halim, 2016. "Visual Representations Strategies in Chairperson’s Statement in Malaysia: An Analysis of Impression Management," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 245-255, December.
- Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
- Niamh Brennan & Encarna Guillamon-Saorin & Aileen Pierce, 2009. "Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note," Open Access publications 10197/2905, Research Repository, University College Dublin.
- Kshitij Khanna & Helen Irvine, 2018. "Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs," Australian Accounting Review, CPA Australia, vol. 28(1), pages 109-126, March.
- Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019. "Signing the letter to shareholders: Does the Signatory?s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 37-82.
- Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
- Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018. "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 353-373, September.
- Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
- García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
- Tunyi, Abongeh A. & Ntim, Collins G. & Danbolt, Jo, 2019. "Decoupling management inefficiency: Myopia, hyperopia and takeover likelihood," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 1-20.
- Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
- Ingrid E. Fisher & Margaret R. Garnsey & Mark E. Hughes, 2016. "Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 23(3), pages 157-214, July.
- Amel-Zadeh, Amir & Meeks, Geoff, 2019. "Bidder earnings forecasts in mergers and acquisitions," Journal of Corporate Finance, Elsevier, vol. 58(C), pages 373-392.
- Doris M. Merkl-Davies & Niamh Brennan & Stuart McLeay, 2011. "Impression management and retrospective sense-making in corporate narratives : a social psychology perspective," Open Access publications 10197/2900, Research Repository, University College Dublin.
- Vasiliki Athanasakou & Khaled Hussainey, 2014.
"The perceived credibility of forward-looking performance disclosures,"
Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 227-259, June.
- Athanasakou, Vasiliki E. & Hussainey, Khaled, 2014. "The perceived credibility of forward-looking performance disclosures," LSE Research Online Documents on Economics 55974, London School of Economics and Political Science, LSE Library.
- Martynova, M. & Renneboog, L.D.R., 2006.
"The Performance of the European Market for Corporate Control : Evidence from the 5th Takeover Wave,"
Discussion Paper
2006-118, Tilburg University, Center for Economic Research.
- Martynova, M. & Renneboog, L.D.R., 2006. "The Performance of the European Market for Corporate Control : Evidence from the 5th Takeover Wave," Other publications TiSEM af864e61-b989-415e-ba58-7, Tilburg University, School of Economics and Management.
- Martynova, M., 2006. "The market for corporate control and corporate governance regulation in Europe," Other publications TiSEM 8651e281-4914-41f2-ac14-1, Tilburg University, School of Economics and Management.
More about this item
Keywords
Defence documents; Hostile takeover bids; Impression management;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:42:y:2010:i:4:p:253-268. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.