An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation

Title: An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation
Authors: Craig, Russell J.
Brennan, Niamh
Permanent link: http://hdl.handle.net/10197/3922
Date: Sep-2012
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
Copyright (published version): 2012 Elsevier Ltd
Keywords: CEO;DICTION;Impression management;Language;Letter to shareholders;Reputation;Taxonomy
Subject LCSH: Chief executive officers--Language
Business communication
Corporate image
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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