The DOI matches its Crossref record; 30 of the 30 references it cites were found in a registry or an index.
Genre Analysis of Corporate Annual Report Narratives: A Corpus Linguistics-Based Approach
Abstract
The study reported on in this article analyzes the U.K. Operating and Financial Review(OFR) as a genre of accounting narrative, employing word frequencies to identify genre rules. Evidence is found of rhetorical ploys within the genre and of differences in word frequencies, suggesting the existence of subgenres, related to the exigencies of the rhetorical situation. The genre employs language biased toward the positive (the “Pollyanna effect”), despite authoritative guidance that the OFR should be expressed in neutral terms. Evidence of subgenres includes differential propensity to employ positive language and differences in the rhetorical ploys adopted in connection with marketing strategy, corporate recovery, selfreference, comparative analysis, and gearing (leverage). The study also demonstrates the value of a corpus linguistics approach in analyzing accounting narratives.
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Citations
Cites
Weber, R. (1990) · doi:10.4135/9781412983488 · Cited by 7,750
Genre Analysis: English in Academic and Research Settings
James, M. O., & Swales, J. M. (1992) · The Modern Language Journal · doi:10.2307/329786 · Cited by 4,694
Frye, N. (1957) · Princeton University Press eBooks · doi:10.1515/9781400866908 · Cited by 3,566
Miller, C. R. (1984) · Quarterly Journal of Speech · doi:10.1080/00335638409383686 · Cited by 2,907
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667 · cited 2×
“The use of word frequencies is described by Weber (1990) in his text on content analysis.”
BackgroundMethodCorpus linguistics : investigating language structure and use
Biber, D., Conrad, S., & Reppen, R. (2006) · Cited by 1,467
Bitzer, L. F. (1968) · Philosophy and Rhetoric · Cited by 1,405
(2002) · New Labour, New Language? · doi:10.4324/9780203131657-3 · Cited by 1,087
Genre Knowledge in Disciplinary Communication: Cognition/Culture/Power
Berkenkotter, C., & Hucken, T. N. (1996) · College Composition and Communication · doi:10.2307/358302 · Cited by 887
An Introduction to Corpus Linguistics
Kennedy, G. (2014) · Routledge eBooks · doi:10.4324/9781315843674 · Cited by 705
Cited by
Are Investors Influenced By How Earnings Press Releases Are Written?
Henry, E. (2008) · Journal of Business Communication · doi:10.1177/0021943608319388 · Cited by 893
The quality of sustainability reports and impression management: A stakeholder perspective
Diouf, D., & Boiral, O. (2017) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2015-2044 · Cited by 429
Henry, E., & Leone, A. J. (2016) · The Accounting Review · doi:10.2308/accr-51161 · Cited by 381
Metadata
- Authors
- Rutherford, B. A.
- Venue
- Journal of Business Communication
- Publisher
- SAGE Publications
- Published
- 2005-10-01
- Volume
- 42
- Issue
- 4
- Pages
- 349-378
- ISSN
- 0021-9436 (ISSN-L)
- OpenAlex
- W2045828589
- Cited by
- 272
- References
- 30
- FWCI
- 56.52
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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