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Communicative Action and Corporate Annual Reports

Citations

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Cited by:

  1. Feng, Cong & Fay, Scott & Kashmiri, Saim, 2022. "The value relevance of descriptive R&D intensity," Journal of Business Research, Elsevier, vol. 139(C), pages 1394-1407.
  2. Robert Audi & Tim Loughran & Bill McDonald, 2016. "Trust, but Verify: MD&A Language and the Role of Trust in Corporate Culture," Journal of Business Ethics, Springer, vol. 139(3), pages 551-561, December.
  3. Yubin Qian & Ya Sun, 2021. "The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis," SAGE Open, , vol. 11(3), pages 21582440211, July.
  4. Power, Sean Bradley & Brennan, Niamh M., 2022. "Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
  5. 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.
  6. Ronald J. Balvers & John F. Gaski & Bill McDonald, 2016. "Financial Disclosure and Customer Satisfaction: Do Companies Talking the Talk Actually Walk the Walk?," Journal of Business Ethics, Springer, vol. 139(1), pages 29-45, November.
  7. Bai, Tao & Liesch, Peter, 2022. "Organizational goals and resource allocation to overseas foreign direct investment," Journal of World Business, Elsevier, vol. 57(3).
  8. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
  9. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  10. Brennan, Niamh M. & Daly, Caroline A. & Harrington, Claire S., 2010. "Rhetoric, argument and impression management in hostile takeover defence documents," The British Accounting Review, Elsevier, vol. 42(4), pages 253-268.
  11. 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.
  12. Dongwook Kim & Sungbum Kim, 2017. "Sustainable Supply Chain Based on News Articles and Sustainability Reports: Text Mining with Leximancer and DICTION," Sustainability, MDPI, vol. 9(6), pages 1-44, June.
  13. Liu, Pu & Nguyen, Hazel T., 2020. "CEO characteristics and tone at the top inconsistency," Journal of Economics and Business, Elsevier, vol. 108(C).
  14. Aline Girard & Philémon Rakotonjanahary, 2005. "Le Rapport Annuel Aux Actionnaires : En Voie De Disparition?," Post-Print halshs-00581204, HAL.
  15. Liu Xiaoqin, 2017. "Exploring the Rhetorical Use of Interactional Metadiscourse: A Comparison of Letters to Shareholders of American and Chinese Financial Companies," English Language Teaching, Canadian Center of Science and Education, vol. 10(7), pages 232-232, July.
  16. Timothy Johnson, 2015. "Reciprocity as a Foundation of Financial Economics," Journal of Business Ethics, Springer, vol. 131(1), pages 43-67, September.
  17. Jonathan A. Batten & Samanthala Hettihewa & Robert Mellor, 2008. "Ethical Management Practice in Australia," Global Business Review, International Management Institute, vol. 9(1), pages 1-18, June.
  18. Sun, Li & Johnson, Grace & Bradley, Wray, 2022. "CEO power and annual report reading difficulty," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  19. Myojung Cho & Gopal V. Krishnan & Hyunkwon Cho, 2024. "Can We Trust the Trust Words in 10-Ks?," Journal of Business Ethics, Springer, vol. 190(4), pages 975-992, April.
  20. 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.
  21. Abdelfattah, Tarek & Aboud, Ahmed, 2020. "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  22. Yanrong Jia & Ananth Seetharaman & Yan Sun & Xu Wang, 2023. "Relative Performance Goals and Management Earnings Guidance," Journal of Business Ethics, Springer, vol. 183(4), pages 1045-1071, April.
  23. Dumitru MatiÅŸ & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012. "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-6.
  24. Russell J. Craig & Niamh M. Brennan, 2012. "An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation," Accounting Forum, Taylor & Francis Journals, vol. 36(3), pages 166-177, September.
  25. 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).
  26. Azam Pouryousof & Farzaneh Nassirzadeh & Davood Askarany, 2023. "Inconsistency in Managers’ Disclosure Tone: The Signalling Perspective," Risks, MDPI, vol. 11(12), pages 1-14, November.
  27. Simone Aresu, 2015. "Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 77-106.
  28. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
  29. Gary Entwistle & Glenn Feltham & Chima Mbagwu, 2006. "Misleading Disclosure of Pro Forma Earnings: An Empirical Examination," Journal of Business Ethics, Springer, vol. 69(4), pages 355-372, December.
  30. Madalina Dumitru & Raluca Gina Guse & Liliana Feleaga & Dragos Marian Mangiuc, 2015. "Marketing Communications of Value Creation in Sustainable Organizations. The Practice of Integrated Reports," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 955-955, August.
  31. Markku V. J. Maula & Thomas Keil & Shaker A. Zahra, 2013. "Top Management’s Attention to Discontinuous Technological Change: Corporate Venture Capital as an Alert Mechanism," Organization Science, INFORMS, vol. 24(3), pages 926-947, June.
  32. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
  33. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.
  34. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
  35. Saverio Bozzolan & Charles Cho & Giovanna Michelon, 2015. "Impression Management and Organizational Audiences: The Fiat Group Case," Journal of Business Ethics, Springer, vol. 126(1), pages 143-165, January.
  36. Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei, 2018. "Do letters to shareholders inform or mislead? Insights from insider trading," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 73-109.
  37. Giovanna Michelon, 2012. "Impression management and legitimacy strategies: The BP case," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 35-64.
  38. Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016. "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, vol. 48(4), pages 415-430.
  39. Arslan-Ayaydin, Özgür & Bishara, Norman & Thewissen, James & Torsin, Wouter, 2020. "Managerial career concerns and the content of corporate disclosures: An analysis of the tone of earnings press releases," International Review of Financial Analysis, Elsevier, vol. 72(C).
  40. Tama-Sweet, Isho, 2014. "Changes in earnings announcement tone and insider sales," Advances in accounting, Elsevier, vol. 30(2), pages 276-282.
  41. María D. Odriozola & Elisa Baraibar‐Diez, 2017. "Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(2), pages 121-132, March.
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