Relevance and Reliability in Economic and Financial Reporting: An Analysis of CEOS' Letters and Chairmen's Statements

Sonia Rachele Piotti

Relevance and Reliability in Economic and Financial Reporting: An Analysis of CEOS' Letters and Chairmen's Statements

Sonia Rachele Piotti

Risultato della ricerca: Contributo in libro › Contributo a conferenza

Abstract

[Ita:]Il presente articolo mira a fornire un'analisi delle strategie linguistiche e retoriche condivise e utilizzate nel discorso della rendicontazione economico-finanziaria in ambito aziendale, rappresentata dalle CEO's letters e dai Chairmen' Statements, per indirizzare e successivamente convincere il destinatario della pertinenza (relevance) e veridicità (reliability) delle informazioni fornite. Tre sono le strategie linguistiche e retoriche analizzate: enumeration, recapitulation e validation.

Lingua originale	Inglese
Titolo della pubblicazione ospite	Variation in business and economics discourse: diachronic and genre perspectives
Editore	Officina Edizioni
Pagine	115-125
Numero di pagine	11
ISBN (stampa)	886049011-1
Stato di pubblicazione	Pubblicato - 2006

Keywords

CEO's Letter and Chairman's Statements
Company Annual Reports
Corporate Rhetoric
English Language
Lettera agli Azionisti
Lingua Inglese
Relazione Annuale
Retorica Aziendale

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abstract = "This article focuses on CEOs' letters and Chairmen's statements with particular reference to the concepts of relevance and reliability, which are exploited by company executives to persuade readers -including decision makers and investors- of the quality of the information. The article investigates how relevance and reliability are realized in the texts by means of three main discourse strategies - enumeration, recapitulation and validation- used to appeal to readers on the levels of rationality, credibility and affect. The analysis further demonstrates a marked use of positive lexis to enhance the rhetorical impact of these texts.",

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AB - This article focuses on CEOs' letters and Chairmen's statements with particular reference to the concepts of relevance and reliability, which are exploited by company executives to persuade readers -including decision makers and investors- of the quality of the information. The article investigates how relevance and reliability are realized in the texts by means of three main discourse strategies - enumeration, recapitulation and validation- used to appeal to readers on the levels of rationality, credibility and affect. The analysis further demonstrates a marked use of positive lexis to enhance the rhetorical impact of these texts.

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KW - Company Annual Reports

KW - Corporate Rhetoric

KW - English Language

KW - Lettera agli Azionisti

KW - Lingua Inglese

KW - Relazione Annuale

KW - Retorica Aziendale

KW - CEO's Letter and Chairman's Statements

KW - Company Annual Reports

KW - Corporate Rhetoric

KW - English Language

KW - Lettera agli Azionisti

KW - Lingua Inglese

KW - Relazione Annuale

KW - Retorica Aziendale

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M3 - Conference contribution

SN - 886049011-1

SP - 115

EP - 125

BT - Variation in business and economics discourse: diachronic and genre perspectives

PB - Officina Edizioni

ER -

Relevance and Reliability in Economic and Financial Reporting: An Analysis of CEOS' Letters and Chairmen's Statements

Abstract

Keywords

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