An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation
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|Title:||An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation||Authors:||Craig, Russell J.
|Permanent link:||http://hdl.handle.net/10197/3922||Date:||Sep-2012||Online since:||2012-11-26T17:34:25Z||Abstract:||This paper proposes a taxonomy to assist in more clearly locating research on aspects of the association between corporate reputation and corporate accountability reporting. We illustrate how our proposed taxonomy can be applied by using it to frame our exploration of the relationship between measures of reputation and characteristics of the language choices made in CEO letters to shareholders. Using DICTION 5.0 software we analyse the content of the CEO letters of 23 high reputation US firms and 23 low reputation US firms. Our results suggest that company size and visibility each have a positive influence on the extent to which corporate reputation is associated with the language choices made in CEO letters. These results, which are anomalous when compared with those of Geppert and Lawrence (2008), highlight the need for caution when assessing claims about the effects on corporate reputation arising from the language choice in narratives in corporate annual reports.||Type of material:||Journal Article||Publisher:||Elsevier||Journal:||Accounting Forum||Volume:||36||Issue:||3||Start page:||166||End page:||177||Copyright (published version):||2012 Elsevier Ltd||Keywords:||CEO; DICTION; Impression management; Language; Letter to shareholders; Reputation; Taxonomy||Subject LCSH:||Chief executive officers--Language
Content analysis (Communication)
|DOI:||10.1016/j.accfor.2012.02.004||Language:||en||Status of Item:||Peer reviewed|
|Appears in Collections:||Business Research Collection|
UCD RePEc Archive Collection
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