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. (The full text of this publication is not available from this repository)

The full text of this publication is not available from this repository. (Contact us about this Publication)
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
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: B.A. Rutherford
Date Deposited: 21 Oct 2008 19:59
Last Modified: 15 Apr 2014 10:08
Resource URI: http://kar.kent.ac.uk/id/eprint/5171 (The current URI for this page, for reference purposes)
  • Depositors only (login required):