Genre Analysis of Corporate Annual Report Narratives

By B. Rutherford. 2005

286 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/a97f13604f0f876778951b3983c443d5e80a7dfc

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Citations in the corpus

Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note (2008, unknown): “Previous studies dealing with the content of accounting narratives have used computer programmes (e.g., Ingram and Frazier, 1983; Frazier et al., 1984; Tennyson et al., 1990; Smith and Taffler, 2000; Rutherford, 2005; Henry, 2008; Matsumoto et al., 2006; Davis et al., 2007) or a mixture of manual an”
Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research (2016, methodology): “Recognizing the limitations of simple readability analysis (Beattie et al., 2004), which is ‘only a limited component of the overall picture’ (Rutherford, 2005), researchers combined text mining with readability analysis to analyse the implications of fluctuations in the readability of corporate…”
Bias in the tone of forward‐looking narratives (2010, background): “Evidence of a positive reporting bias is also documented in Rutherford (2005) for the Operating and Financial Review, in Guillamon-Saorin (2006) for press releases, and in Lang and Lundholm (2000) for firms with an imminent public offering of new equity.”
Corporate Risk Reporting (2008, background): “Focusing on different aspects, several researchers have investigated if past or current performance of a company is reflected in the texts of corporate reports (Hildebrandt & Snyder, 1981; Kohut & Segars, 1992; Rutherford, 2005;”
Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective (2011, background): “However, if managers use corporate annual report documents to enhance positive organisational outcomes, then we expect to see no difference in the use of positive key words between firms reporting positive organisational outcomes and firms reporting negative organisational outcomes (Smith and Taffle”
Are Investors Influenced By How Earnings Press Releases Are Written? (2008, unknown): “The relatively greater frequency of upward versus downward words in this corpus corroborated evidence from studies of annual report narratives that show language biased toward the positive, a phenomenon referred to as the “Pollyanna effect” (Hildebrandt & Snyder, 1981; Rutherford, 2005).”
Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? (2008, unknown): “Some studies find that firms tend to emphasize positive organizational outcomes, regardless of their financial performance [Smith and Taffler, 2000]; [Rutherford, 2005]; [Guillamon-Saorin, 2006].”