The chairman’s statement ‐ A content analysis of discretionary narrative disclosures

By Malcolm Smith, Richard J. Taffler. 2000

498 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c3e2951fb23d68c4d4bd31477e5ea10725b0083d

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Citations in the corpus

Content analysis in social and environmental reporting research: trends and challenges (2015, background): “This rather ‘mechanistic’ view (Merkl-Davies et al., 2011) has also been inferred as form-oriented, due to its focus on the “routine counting of words or concrete references” (Smith and Taffler, 2000, p. 627) and would involve generating categories from previous literature.”
Are Investors Influenced By How Earnings Press Releases Are Written? (2008, unknown): “Negative words in annual reports letters have been shown to be associated with future market returns (Abrahamson & Amir, 1996) and firm failure (Smith & Taffler, 2000).”
Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective (2011, background): “…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 Taffler, 2000; Rutherford, 2005).”
Loss firms' annual report narratives and share price anticipation of earnings (2007, methodology): “A number of studies also examine the ability of annual report narratives to predict a firm's future financial status (e.g. Tennyson et al., 1990; Smith and Taffler, 2000).”
Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note (2008, unknown): “…Form-orientated studies (method of analysis applied) • Tennyson et al. (1990) (WORDS) • Abrahamson and Park (1994) (Negative keywords) • Smith and Taffler (1995) (User perception) • Abrahamson and Amir (1996) (Negative keywords) • Smith and Taffler (2000) (Positive/negative keywords) • Lang and…”
Investigating Presentational Change in U.K. Annual Reports (2008, background): “Storytelling narratives include the chairman’s statement, the chief executive’s review, and the operating and financial review.5 Chairmen, chief executives, and senior management can use wellcrafted accounting narratives to contextualize their results (Hyland, 1998; Smith & Taffler, 2000).”
Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research (2016, unknown): “…MD&As, can be predictive of future firm performance (Singhvi, 1968; Ingram & Frazier, 1980; Kelly-Newton, 1980; Clapham & Schwenk, 1991; Clarkson et al., 1994; Kasznik & Lev, 1995; Smith & Taffler, 2000; Miller, 2002; Shon, 2003; Bhojraj et al., 2004; Kothari et al., 2009; Lawrence, 2011).”
Bias in the tone of forward‐looking narratives (2010, background): “First, Smith and Taffler (2000) observe consistency in the use of tone throughout narratives.”
A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (2007, methodology): “Content analysis has been used in accounting research mostly to analyze corporate communications, such as the letter to shareholders (Abrahamson & Amir, 1996; Smith & Taffler, 2000; see Jones & Shoemaker, 1994, for a review of content analysis studies in accounting).”
Moving the financial accounting research front forward: the UK contribution (2005, background): “Smith & Taffler (2000) make an interesting contribution by exploring the link between narrative disclosures and firm failure.”
Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, methodology): “In addition, there is an increasing support for the importance of narrative disclosure in explaining and offering useful insights about quantitative measures included in the disclosure vehicle (e.g., Abrahamson and Amir, 1996; Rogers and Grant, 1997; Smith and Taffler, 2000; Clatworthy and Jones, 20”