Financial Communication

2019 ◽  
pp. 57-74
Keyword(s):  
Financial Communication

The usefulness of accounting research: A practitioner's point of view

2017 ◽  
pp. 67-74
Author(s):  
Giovanni Andrea Toselli
Keyword(s):  
Point Of View ◽  
Chief Financial Officers ◽  
Industrial System ◽  
Academic Institutions ◽  
Accounting Research ◽  
Strong Feeling ◽  
Financial Communication

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.

Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media

2017 ◽  
pp. 79-112
Author(s):  
Paola Ramassa ◽  
Costanza Di Fabio
Keyword(s):  
Social Media ◽  
Financial Reporting ◽  
Building Blocks ◽  
Corporate Communications ◽  
Distinctive Features ◽  
Financial Communication ◽  
Use Of Social Media ◽  
Key Aspects ◽  
And Diffusion ◽  
Interpretative Model

This paper aims at contributing to financial reporting literature by proposing a conceptual interpretative model to analyse the corporate use of social media for financial communication purposes. In this perspective, the FIRE model provides a framework to study social media shifting the focus on the distinctive features that might enhance web investor relations. The model highlights these features through four building blocks: (i) firm identity (F); (ii) information posting (I); (iii) reputation (R); and (iv) exchange and diffusion (E). They represent key aspects to explore corporate communication activities and might offer a framework to interpret to what degree corporate web financial reporting exploits the potential of social media. Accordingly, the paper proposes metrics based on this model aimed at capturing the interactivity of corporate communications via social media, with a particular focus on web financial reporting. It tries to show the potential of this model by illustrating an exploratory empirical analysis investigating to what extent companies use social media for financial reporting purposes and whether firms are taking advantage of Twitter distinctive features of interaction and diffusion.

scholarly journals EARNING MANAGEMENT MODELING BASED ON FINANCIAL COMMUNICATION

2018 ◽  
Vol 6 (10) ◽  
pp. 274-279
Author(s):  
Mojtaba Mortezaee
Keyword(s):  
Information Asymmetry ◽  
Information Disclosure ◽  
Financial Information ◽  
Earning Management ◽  
Web Based ◽  
Management Incentives ◽  
Financial Communication ◽  
The Relationship ◽  
Financial Communications

The present research is focused on financial communication area and aim to investigate the relationship between company’s web-based financial communications, information asymmetry and earning management. The research is aim to examine whether financial communication besides its usefulness could be act as contributory means for management in order to earning management. In other words, aim to challenges management incentives toward web-based financial information disclosure.

Writing write-downs: the rhetoric of goodwill impairment

2017 ◽  
Vol 14 (1) ◽  
pp. 81-102
Author(s):  
Niklas Sandell ◽  
Peter Svensson
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Annual Reports ◽  
Close Reading ◽  
Content Type ◽  
Goodwill Impairment ◽  
Financial Communication ◽  
Rhetorical Practice ◽  
Nasdaq Omx ◽  
Practical Implications

Purpose The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that explain unanticipated or untoward behavior). The authors argue that goodwill impairment is not only a technical matter but also a rhetorical practice by means of which external scrutiny is responded to. Design/methodology/approach The data corpus consists of explanations provided by corporations regarding impairment of goodwill. Data were collected from annual reports from companies quoted on NASDAQ OMX Stockholm, Sweden. The impairment explanations were analyzed according to a taxonomy of account types. The explanations were subjected to close reading to discern the potential rhetorical functions of the different accounts. Findings Seven account types are identified and discussed, namely, excuse, justification, refocusing, concession, mystification, silence and wordification. Research limitations/implications There is a need for further research that explores the process of authorship (i.e. writing, editing, negotiating and revising) through which the texts of financial communication are produced. Practical implications The findings have implications for the future formulations of standards regarding qualitative explanations in financial reporting in general and explanations of goodwill impairment in particular. Originality/value The paper contributes to the knowledge about the use of natural language and rhetoric in financial communication.

The Role of Financial Communication Under the Chaos Environment

2019 ◽  
pp. 95-108
Author(s):  
Ipek Tamara Cetiner Öztürk
Keyword(s):  
Transportation Industry ◽  
Manufacturing Plants ◽  
Economic Decisions ◽  
Financial Communication ◽  
Turkish Family ◽  
Owned Company ◽  
The Arab Spring

As globalization becomes a necessity for organizations to continue their sustainability and existence in the world, naturally their interdependencies to other economies also emerge. After the 2008 economic crisis, TEMSA, a Turkish family-owned company operating in the transportation industry, decided to expand its products and manufacturing plants to different regions. Egypt, for the time being, was geographically a well strategic location for TEMSA's long-term manufacturing plans. In 2011, when the Arab Spring broke out, TEMSA found itself in the middle of chaos, challenged by external political and economic decisions. This chapter focuses on the case study of TEMSA Global as they entered the Egyptian market with a foreign direct investment and managing chaos between the years 2011-2012. An interview was conducted with the management team on duty at the time to collect data. As a result, it was observed that TEMSA potentially had a chance to continue its operations in the Egyptian market if the Arabian Spring had not happened. Chaos is a potential enemy for FDIs as they seek stability.

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