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Sökning: swepub > Övrigt vetenskapligt > Göteborgs universitet > Högskolan i Jönköping > Jonäll Kristina > Rimmel Gunnar

  • Resultat 1-4 av 4
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1.
  • Jonäll, Kristina, et al. (författare)
  • The effect of the financial crises on European banks narrative communication
  • 2013
  • Ingår i: 36th Annual Congress of the European Accounting Association, May 2-6, 2013 Paris Dauphine University, Paris, France.
  • Konferensbidrag (övrigt vetenskapligt)abstract
    • Accounting narratives have become an increasingly important part of the financial information that companies provide as an integral part of orporate financial reports. Accounting narratives play a crucial role for management when communication finnacial performance. Accounting narratives are considered an important document for the investment decisions of both private and institutional investors. However, since accounting narratives are unaudited they may be influenced by corporate management and thus may be subject to impression management. This paper focuses on the chairman's narratives in European top banks before, during and after the first recent banking crisis. It discusses how banks' reporting strategies and narratives depend on underlying financial performance. The aim of this study is to examine how the financial crisis affects the accounting narratives and whether this differs between countries and over time. This study also investigates if the President's explanations of performance in the CEO letter are affected by the crisis by looking at textual characterisitcs about good and bad news in different ways. The results in this paper indicate that banks ́ chairman's statements are subject to impression management techniques and contribute to an enhanced understanding of impression management in banks reporting context.
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3.
  • Rimmel, Gunnar, et al. (författare)
  • Accounting Scandals in Sweden -A Long Tradition
  • 2010
  • Ingår i: Creative Accounting, Fraud and International Accounting Scandals. - Chichester, USA : John Wiley And Sons Ltd. - 9780470057650
  • Bokkapitel (övrigt vetenskapligt)abstract
    • Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
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4.
  • Sabelfeld, Svetlana, 1974-, et al. (författare)
  • Investor Relations on the Web: transmission or persuasion?
  • 2014
  • Ingår i: 18th Annual Conference on Financial reporting and Business Communications, Bristol, UK, 3-4 July 2014.
  • Konferensbidrag (övrigt vetenskapligt)abstract
    • Communication is crucial for society, especially in today´s globalized world. Internet has profoundly influenced how listed companies and investors communicate with each other. Changes in the patterns of provision and consumption of corporate information stimulated the rise of a new practice called Internet Reporting, or Investor Relations (IR) web practice. Previous studies on Internet reporting have mostly focused on the disclosure perspective discussing the role of Investor Relations websites as a channel for transmission of information. In this study we explore Investor Relations websites from the communication perspective in a setting where companies and investors are geographically distanced from each other. Qualitative interviews and browsing observations of Investor Relations managers in the UK, Russia and Japan and institutional investors in Sweden, and, finally, qualitative analysis of the content of Investor Relations websites show patterns of Investor Relations on the Web that differ depending on the purpose of the website in the context of overall IR communication. Four patterns have been identified depending on the type of audience that the website is addressed to; and depending on the dominating logic of Investor Relations managers. These four patterns are: large content addressed to a broad audience; focused and tailored content addressed to a diversified audience; large content addressed to a focused audience; and selected content addressed to a focused audience. The findings show that Investor Relations on the Web is about persuasion and not only about the transmission of information. The persuasive part on the Investor Relations websites appears to be most useful as this part together with a direct company-investor dialog helps investors to understand the management´s perspective. Finally, the analysis shows that the way the Investor Relations managers choose to persuade their investors can vary depending on the above mentioned communication patterns the companies follow in practice.
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  • Resultat 1-4 av 4
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konferensbidrag (3)
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Rimmel, Gunnar, 1971 ... (2)
Jonäll, Kristina, 19 ... (2)
Sabelfeld, Svetlana, ... (1)
Jones, Michael John, (1)
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