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Title
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Corporate narratives and textual analysis : perspectives on top management’s language use in financial and sustainability reporting
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Author
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Abstract
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| The dissertation investigates top management’s language use in financial and sustainability reporting, offering insightful perspectives and methodological innovations. It delves into differences in language use in distinct disclosure genres influenced by audience projection and communicative purpose, and the role of visibility in rhetorical impression management in sustainability reporting. By exploring these dimensions, the dissertation sheds light on how companies navigate communication challenges, adapt to regional level institutional settings and employ strategic approaches to shape perceptions and manage stakeholder relationships. Furthermore, the dissertation introduces feasibility of employing machine learning methods for attributional content and framing analysis in corporate reporting, highlighting the potential in enhancing narrative disclosure analysis. Collectively, these findings contribute to a deeper understanding of corporate communication practices and pave the way for future research endeavors in the field. |
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Language
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English
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Publication
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Antwerp
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University of Antwerp, Faculty of Business and Economics, Department of Accountancy and Finance
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2024
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ISBN
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978-90-5728-839-5
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DOI
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10.63028/10067/2051590151162165141
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Volume/pages
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215 p.
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Note
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:
Aerts, Walter [Supervisor]
:
Van Caneghem, Tom [Supervisor]
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Full text (open access)
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