The language of corporate annual reports: A critical discourse analysis

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Abstract

Corporate reports contain four distinct discourses: accounting ,finance, public relations and legal. Each recontextualizes the company's activities in distinct ways which select what actions will be represented, transform actions through the way they are worded, and add motives to actions - purposes, justifications and value judgements.
Original languageEnglish
Title of host publicationThe Routledge Companion to Accounting Communication
EditorsLisa Jack, Jane Davison, Russell Craig
Number of pages13
Place of PublicationLondon
PublisherRoutledge
Publication date2013
Pages45-57
Chapter4
ISBN (Print)978-0-415-61714-7
ISBN (Electronic)978-0-203-59349-3
DOIs
Publication statusPublished - 2013

Keywords

  • Corporate annual reports, social practice, recontextualization, accounting discourse

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