TITLE

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

AUTHOR(S)
Craig, Russell J.; Brennan, Niamh M.
PUB. DATE
September 2012
SOURCE
Accounting Forum;Sep2012, Vol. 36 Issue 3, p166
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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 , 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.
ACCESSION #
86453789

 

Related Articles

  • An Analysis of Appraisal in CEO Corporate Social Responsibility Statements. Dongmei Wang; Xiaowei Guan // Theory & Practice in Language Studies;Mar2013, Vol. 3 Issue 3, p459 

    This article employed Appraisal theory in a comparative analysis of two CEO statements in BP's 2009 Sustainability Review and BP's 2011 Sustainability Review respectively. The main objective is to explore how, through Appraisal resources, the leaders of a company, when facing a disastrous...

  • China CEOs awaken to benefit of CSR. Sudhaman, Arun // Media: Asia's Media & Marketing Newspaper;2/7/2004, p8 

    New research reveals that Chinese CEOs regard corporate social responsibility and corporate reputation as key factors in building successful brands. However, Hill & Knowlton Inc.'s Corporate Reputation Watch survey, conducted for the first time in China in association with The Economic Observer,...

  • `Corporate governance and American Competitiveness'  // Directors & Boards;Winter98, Vol. 22 Issue 2, p26 

    Presents an excerpt from The Business Roundtable's 1990 position paper which focused on the competitiveness of the American corporation, and the shareholder versus the stakeholder.

  • Vice or Virtue? The Impact of Corporate Social Responsibility on Executive Compensation. Cai, Ye; Jo, Hoje; Pan, Carrie // Journal of Business Ethics;Dec2011, Vol. 104 Issue 2, p159 

    We empirically examine the impact of corporate social responsibility (CSR) on CEO compensation using a large sample of the US firms from 1996 to 2010. We develop and test two hypotheses, the overinvestment hypothesis based on agency theory and the conflict-resolution hypothesis based on...

  • Speaking Truth to Power -- and Living to Tell About It. Thompson Jr., Louis // Compliance Week;Jun2011, Vol. 8 Issue 89, p58 

    The article presents the author's insight on the delivery of the truth to people in power. He says that people who are competent, have a good judgment, and have a credible relationship with the chief executive officers (CEO) and to the people around him/her can successfully deliver the truth. He...

  • Forecast: Not So Good. Dunk, William P. // Conference Board Review;Nov/Dec2007, Vol. 44 Issue 6, p18 

    The article presents information on the annual corporate reports in the U.S. It mentions that now companies do not fake continuous growth in annual reports. It also states that web-based annual reports have prevented companies from making a printed version. It discusses annual reports of various...

  • Reporting Sustainability.  // Natural Life;Jan/Feb2007, Issue 113, p34 

    The article reports that many U.S. companies are giving an account of their environmental and social performance. This was informed by a new study that was conducted by KLD Research & Analytics Inc. The study was undertaken for the Social Investment Research Analysts Network. Now, annual...

  • The impact of corporate reputation on brand attitude and purchase intention. Jung, Na; Seock, Yoo-Kyoung // Fashion & Textiles (2198-0802);10/28/2016, Vol. 3 Issue 1, p1 

    The purpose of this study is to explore the influences of the negative corporate CEO and corporate social responsibility reputations on the changes in consumers' brand attitudes and purchase intentions. To perform this study purpose, we proposed the relationships between brand awareness and...

  • Positioning the corporate brand as sustainable: Leadership de rigueur. Joyce Stuart, Helen // Journal of Brand Management;Nov/Dec2013, Vol. 20 Issue 9, p793 

    The aim of this article is to examine the importance of the organizational leader, typically the CEO, in the development and maintenance of a sustainable corporate brand. Sustainability has been described as a megatrend that organizations cannot ignore. However, as distinct from previous...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics