haku: @indexterm COMPANY REPORTS / yhteensä: 363
viite: 28 / 363
| Tekijä: | Yuthas, K. Rogers, R. Dillard, J. F. |
| Otsikko: | Communicative Action and Corporate Annual Reports |
| Lehti: | Journal of Business Ethics
2002 : NOV-DEC, VOL. 41:1/2, p. 141-157 |
| Asiasana: | COMMUNICATION COMPANY REPORTS ETHICS |
| Kieli: | eng |
| Tiivistelmä: | Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing the Management's Discussion and Analysis portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. |
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