Ethics and Ethos in Financial Reporting: Analyzing Persuasive Language in Earnings Calls

Autor/in	Crawford Camiciottoli, Belinda
Titel	Ethics and Ethos in Financial Reporting: Analyzing Persuasive Language in Earnings Calls
Quelle	In: Business Communication Quarterly, 74 (2011) 3, S.298-312 (15 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1080-5699
DOI	10.1177/1080569911413810
Schlagwörter	Educational Finance; Ethics; Public Speaking; Business; Leadership; Persuasive Discourse; Money Management; Reports; Text Structure; Content Analysis; Computer Software; Economic Climate; Global Approach; Word Frequency; Sociolinguistics + Suchen Sie Ihr Suchwort? Bildungsfonds; Ethik; Vortrag; Business studies; Wirtschaft; Betriebswirtschaft; Führung; Führungsposition; Persuasion; Persuasive Kommunikation; Abschlussbericht; Berichten; Textstruktur; Inhaltsanalyse; Wirtschaftslage; Globales Denken; Word analysis; Frequency; Wortanalyse; Häufigkeit; Soziolinguistik
Abstract	In response to ongoing concerns about financial ethics, this study analyzes the speech of company executives in quarterly earnings conference calls to understand strategic usage of ethics-related language. Against the backdrop of the recent global financial crisis, the Aristotelian concept of ethos provides a framework to investigate linguistic features that express ethical stance. Text analysis software was used to produce frequency profiles of features that were then further interpreted qualitatively. Results showed that the executives used a variety of more or less explicit terms to maintain a strong focus on trustworthiness and commitment to moving forward. The findings can inform the development of teaching materials that help learners become more effective communicators in the context of IT-mediated financial reporting. (Contains 1 figure, 3 tables, and 5 notes.) (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10