The Rhetoric of Financial and Accounting Reporting. A Corpus-driven Analysis of Hedging in Company Annual Reports

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

The present study proposes to offer a categorization and analytical framework for the identification of the hedging strategies which frame the discourse of Company Annual Reports. Hedging is presented as one of the central features of the meta-discourse of this genre: more specifically, hedging is examined as a form of textual engagement which is expressed through a variety of explicitely-coded linguistic devices which seek to involve the reader in various active roles in relation to the text. The study is premised on the hybrid, heterogeneous nature of Company Annual Reports in terms of discourses, text types, audience and functions. The aim of this study is therefore to identify the categories and functions of hedging that are typically associated with hybrid texts and the extent to which they are shared and socially accepted by the international financial discourse community.
Original languageEnglish
Title of host publicationForms of Migration. Migration of Forms
Pages290-302
Number of pages13
Publication statusPublished - 2009
EventXXIII Convegno Nazionale AIA, "Forms of Migration-Migration of Forms" - Università degli Studi di Bari
Duration: 20 Sep 200722 Sep 2007

Conference

ConferenceXXIII Convegno Nazionale AIA, "Forms of Migration-Migration of Forms"
CityUniversità degli Studi di Bari
Period20/9/0722/9/07

Keywords

  • Accounting Reporting
  • Company Annual Reports
  • Financial Reporting
  • Rendicontazione Finanziaria
  • hedging

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