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

Sonia Rachele Piotti

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

Risultato della ricerca: Contributo in libro › Contributo a convegno

Abstract

[Ita:]Il presente contributo mira a offrire un quadro di riferimento per l'individuazione e l'analisi delle strategie di hedging che contraddistinguono il metadiscorso delle rendicontazione economico-finanziaria in ambito aziendale, con particolare riferimento al genere del Company Annual Report. L'analisi condotta si basa sulla natura ibrida di questo genere testuale, quale risultato dell'eterogeneità dei discorsi e delle tipologie testuali in esso contenuti, unitamente alla molteplicità dei tipi di "pubblico" a cui questo genere si rivolge.

Lingua originale	English
Titolo della pubblicazione ospite	Forms of Migration. Migration of Forms
Pagine	290-302
Numero di pagine	13
Stato di pubblicazione	Pubblicato - 2009
Evento	XXIII Convegno Nazionale AIA, "Forms of Migration-Migration of Forms" - Università degli Studi di Bari Durata: 20 set 2007 → 22 set 2007

Convegno

Convegno	XXIII Convegno Nazionale AIA, "Forms of Migration-Migration of Forms"
Città	Università degli Studi di Bari
Periodo	20/9/07 → 22/9/07

Keywords

Accounting Reporting
Company Annual Reports
Financial Reporting
Rendicontazione Finanziaria
hedging

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

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.",

keywords = "Accounting Reporting, Company Annual Reports, Financial Reporting, Rendicontazione Finanziaria, hedging, Accounting Reporting, Company Annual Reports, Financial Reporting, Rendicontazione Finanziaria, hedging",

author = "Piotti, {Sonia Rachele}",

year = "2009",

language = "English",

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N2 - 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.

AB - 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.

KW - Accounting Reporting

KW - Company Annual Reports

KW - Financial Reporting

KW - Rendicontazione Finanziaria

KW - hedging

KW - Accounting Reporting

KW - Company Annual Reports

KW - Financial Reporting

KW - Rendicontazione Finanziaria

KW - hedging

UR - http://hdl.handle.net/10807/3314

M3 - Conference contribution

SN - 978-88-6194-057-4

SP - 290

EP - 302

BT - Forms of Migration. Migration of Forms

T2 - XXIII Convegno Nazionale AIA, "Forms of Migration-Migration of Forms"

Y2 - 20 September 2007 through 22 September 2007

ER -

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

Abstract

Convegno

Keywords

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