Using Communication Theory to Analyze Corporate Reporting Strategies

Sheri L. Erickson · M. Weber

53 citations0/0 files storedJournal of Business Communication

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Auditing, Earnings Management, Governance Public Relations and Crisis Communication Financial Reporting and XBRL

Abstract

Regulatory reforms in the United States, such as Sarbanes-Oxley and Regulation Fair Disclosure, emphasize the significance of timely and transparent corporate reporting. Analysis of corporate financial disclosures using communication theory can provide useful information to stakeholders. Communication is a goal-directed activity that involves a purpose, and one of the central goals of communication for the corporation is to maintain a positive image. Benoit’s theory of image restoration says that management presents the messages (responses) that are instrumental in obtaining the firm’s goals. This article’s objectives are to summarize Benoit’s image restoration typology and to propose its potential use in analyzing management’s communication strategies in financial reporting. The authors provide examples from corporate U.S. Securities and Exchange Commission (SEC) and annual reports of computer companies to illustrate the use of various communication strategies based on Benoit’s typology.

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References

1995Managing Legitimacy: Strategic and Institutional Approaches 1997Image repair discourse and crisis communication 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms 1995Accounts, excuses, and apologies: a theory of image restoration strategies 1995Choosing the Right Words 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act 2003Communication and Organizational Crisis 1973They spoke in defense of themselves: On the generic criticism of apologia

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