Skip to main content

Genre Analysis of Corporate Annual Report Narratives: A Corpus Linguistics Based Approach

Rutherford, Brian A. (2005) Genre Analysis of Corporate Annual Report Narratives: A Corpus Linguistics Based Approach. International Journal of Business Communication, 42 (4). pp. 349-378. ISSN 0021-9436. (doi:10.1177/0021943605279244) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:5171)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL:
http://dx.doi.org/10.1177/0021943605279244

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, self-reference, comparative analysis, and gearing (leverage). The study also demonstrates the value of a corpus linguistics approach in analyzing accounting narratives

Item Type: Article
DOI/Identification number: 10.1177/0021943605279244
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Brian Rutherford
Date Deposited: 21 Oct 2008 19:59 UTC
Last Modified: 16 Nov 2021 09:43 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/5171 (The current URI for this page, for reference purposes)

University of Kent Author Information

Rutherford, Brian A..

Creator's ORCID:
CReDIT Contributor Roles:
  • Depositors only (login required):

Total unique views for this document in KAR since July 2020. For more details click on the image.