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Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context

Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context

 Brennan, Niamh M.
 2018.
 p. 553-577. English
Kế toán quản trị.Corporate reportingBáo cáo doanh nghiệpAccounting communicationConnectivityLiên kết kế toánKế toán
Tác giả CN Brennan, Niamh M.
Nhan đề Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context / Niamh M. Brennan, Doris M. Mekki-Davies.
Thông tin xuất bản 2018.
Mô tả vật lý p. 553-577.
Tóm tắt We identify what constitutes effective communication between firms and their financial stakeholders in a capital market context and establish criteria against which effectiveness can be evaluated. To do this, we introduce the concept of connectivity from the communication studies literature. We conceptualise connectivity as comprising three components: textual connectivity, intertextual connectivity, and relational connectivity. Connectivity refers to the ability to connect different sections of a text (textual connectivity), to connect texts of different time periods or different genres (intertextual connectivity), and to connect firms with their audiences (relational connectivity). We then propose criteria for judging effective corporate communication in a capital market context. Finally, we assess how digital communication and social media provide opportunities for improving connectivity in corporate communication for a broader range of shareholders.
Thuật ngữ chủ đề Kế toán quản trị.
Từ khóa tự do Corporate reporting
Từ khóa tự do Báo cáo doanh nghiệp
Từ khóa tự do Accounting communication
Từ khóa tự do Connectivity
Từ khóa tự do Liên kết kế toán
Từ khóa tự do Kế toán
Nguồn trích Accounting and Business Research- Vol. 48-No. 5
MARC
Hiển thị đầy đủ trường & trường con
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520[ ] |a We identify what constitutes effective communication between firms and their financial stakeholders in a capital market context and establish criteria against which effectiveness can be evaluated. To do this, we introduce the concept of connectivity from the communication studies literature. We conceptualise connectivity as comprising three components: textual connectivity, intertextual connectivity, and relational connectivity. Connectivity refers to the ability to connect different sections of a text (textual connectivity), to connect texts of different time periods or different genres (intertextual connectivity), and to connect firms with their audiences (relational connectivity). We then propose criteria for judging effective corporate communication in a capital market context. Finally, we assess how digital communication and social media provide opportunities for improving connectivity in corporate communication for a broader range of shareholders.
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