Liệu Sự Lạc Quan Trong Các Thư Của Giám Đốc Điều Hành Gửi Các Cổ Đông Có Thực Sự Thành Tâm? Quản Lý Ấn Tượng So Với Hành Động Giao Tiếp Trong Thời Kỳ Khủng Hoảng Kinh Tế

Abrahamson, E., & Amir, E. (1996). The information content of the president’s letter to shareholders. Journal of Business Finance & Accounting, 23, 1157–1182. Aerts, W. (2005). Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations and Society, 30, 493–517. Ahmed, J., & Courtis, J. K. (1999). Association between corporate characteristics on mandatory disclosure compliance in annual reports: A meta-analysis. British Accounting Review, 31, 35–61. Alexa, M., & Zuell, C. (2000). Text analysis software: Commonalities, difference and limitations: The results of a review. Quality & Quantity, 34, 299–321. Amernic, J., & Craig, R. (2006). CEO-speak: The language of corporate leadership. Montreal: McGill-Queen’s University Press. Amernic, J., Craig, R., & Tourish, D. (2010). Measuring and assessing tone at the top using annual report CEO letters. Edinburgh: The Institute of Chartered Accountants of Scotland. Baginski, S., Hassell, J., & Kimbrough, M. (2004). Why do managers explain their earnings forecasts? Journal of Accounting Research, 42, 1–29. Bamber, L. S., Jiang, J., & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85, 1131–1162. Bansal, P., & Clelland, I. (2004). Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. Academy of Management Journal, 47, 93–105. Beattie, V. A., & Jones, M. J. (1992). The use and abuse of graphs in annual reports: A theoretical framework and an empirical study. Accounting and Business Research, 22, 291–303. Bligh, M. C., Kohles, J. C., & Meindl, J. R. (2004). Charisma under crisis: Presidential leadership rhetoric, and media responses before and after the September 11th terrorist attacks. The Leadership Quarterly, 15, 211–239. Bowen, R. M., Davis, A. K., & Matsumoto, D. A. (2005). Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The Accounting Review, 80, 1011–1038. Cho, C. H., Roberts, R. W., & Patten, D. M. (2010). The language of US corporate environmental disclosure. Accounting, Organizations and Society, 35, 431–443. Clatworthy, M. A., & Jones, M. J. (2003). Financial reporting of good news and bad news: Evidence from accounting narratives. Accounting and Business Research, 33, 171–185. Clatworthy, M. A., & Jones, M. J. (2006). Differential patterns of textual characteristics and company performance in the chairman’s statement. Accounting, Auditing & Accountability Journal, 19, 493–511. Courtis, J. K. (1986). An investigation into annual report readability and corporate risk-return Relationships. Accounting and Business Research, 16, 285–294. Courtis, J. K. (1997). Corporate annual report graphical communication in Hong Kong: Effective or misleading? Journal of Business Communication, 34, 269–288. Courtis, J. K. (1998). Annual report readability variability: Tests of the obfuscation hypothesis. Accounting, Auditing & Accountability Journal, 11, 459–476. Courtis, J. K. (2004). Corporate report obfuscation: Artefact or phenomenon? British Accounting Review, 36(3), 291–312. D’Aveni, R. A., & MacMillan, I. C. (1990). Crisis and the content of managerial communications: A study of the focus of attention of top managers in surviving and failing firms. Administrative Science Quarterly, 35, 634–657. Davis, A. K., Piger, J. M., & Sedor, L. M. (2012). Beyond the numbers: Measuring the information content of earnings press release language. Contemporary Accounting Research, 29, 845–868. Den Hartog, D. N., & Verburg, R. M. (1997). Charisma and rhetoric: Communicative techniques of international business leaders. Leadership Quarterly, 8, 355–391. DiMaggio, P. J., & Powell, W. W. (1991). The new institutionalism in organization analysis. Chicago: University of Chicago Press. Dossi, A., & Patelli, L. (2010). You learn from what you measure: Financial and nonfinancial performance measures in multinational companies. Long Range Planning, 43, 498–526. Elsbach, K. D., & Sutton, R. I. (1992). Acquiring organizational legitimacy through illegitimate actions: A marriage of institutional and impression management theories. Academy of Management Journal, 35, 699–738. Epstein, M. J., Rejc Buhovac, A., & Yuthas, K. (2013). Managing social, environmental and financial performance simultaneously. Long Range Planning. doi:10.1016/j.lrp.2012.11.001. Fairhurst, G. T. (2007). Discursive leadership: In conversation with leadership psychology. London: Sage. Forester, J. (1985). Critical theory and planning practice. In John. Forester (Ed.), Critical theory and public life (pp. 202–227). Cambridge, MA: MIT Press. Frownfelter-Lohrke, C., & Fulkerson, C. L. (2001). The incidence and quality of graphics in annual reports: An international comparison. Journal of Business Communication, 38, 337–358. Geppert, J., & Lawrence, J. E. (2008). Predicting firm reputation through content analysis of shareholders’ letter. Corporate Reputation Review, 11, 285–307. Habermas, J. (1984, 1987). The theory of communicative action (Vols. 1 & 2) (translated by T. McCarthy). Boston: Beacon Press. Habermas, J. (1990). Moral consciousness and communicative action. Cambridge, MA: Massachusetts Institute of Technology. Hart, R. P. (2000). DICTION 5.0: The text analysis program. Thousand Oaks, CA: Sage–Scolari. Hart, R. P. (2001). Redeveloping DICTION: Theoretical considerations. In M. D. West (Ed.), Theory, method, and practice in computer content analysis (pp. 43–60). New York: Springer. Henry, E. (2008). Are investors influenced by how earnings press releases are written? Journal of Business Communication, 45, 363–407. Heracleous, L., & Barrett, M. (2001). Organizational change as discourse: Communicative actions and deep structures in the context of information technology implementation. Academy of Management Journal, 44, 755–776. Hooghiemstra, R. (2000). Corporate communication and impression management—New perspectives why companies engage in corporate social reporting. Journal of Business Ethics, 27, 55–68. Hutton, A. P., Miller, G. S., & Skinner, D. J. (2003). The role of supplementary statements with management earnings forecasts. Journal of Accounting Research, 41, 867–890. Johnson, W. (1946). People in quandaries: The semantics of personal adjustment. Chicago: Institute of General Semantics. Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Boston: Harvard Business Press. Kuhn, T. (2008). A communicative theory of the firm: Developing an alternative perspective on intra-organizational power and stakeholder relationships. Organization Studies, 29, 1227–1254. Lehavy, R., Li, F., & Merkley, K. (2011). The effect of annual report readability on analyst following and the properties of their earnings forecasts. The Accounting Review, 86, 1087–1115. Li, F. (2008). Annual report readability, current earnings and earnings persistence. Journal of Accounting and Economics, 45, 221–247. Matsumoto, D., & Chen, S. (2006). Favorable vs. unfavorable recommendations: The impact on analyst access to management-provided information. Journal of Accounting Research, 44, 657–689. Mellers, B. A., Schwartz, A., Ho, K., & Ritov, I. (1997). Decision affect theory: Emotional reactions to the outcomes of risky options. Psychological Science, 8, 423–429. Merkl-Davies, D., & Brennan, N. (2007). Discretionary disclosure strategies in corporate narratives: Incremental information or impression management? Journal of Accounting Literature, 26, 116–194. Ober, S., Zhao, J. J., Davis, R., & Alexander, M. W. (1999). Telling it like it is: The use of certainty in public business discourse. Journal of Business Communication, 36, 280–300. Ogden, S., & Clarke, J. (2005). Customer disclosures, impression management and the construction of legitimacy: Corporate reports in the UK privatized water industry. Accounting, Auditing & Accountability Journal, 18, 313–345. Osgood, C. E., Suci, G. J., & Tannenbaum, P. (1957). The measurement of meaning. Champaign, IL: University of Illinois Press. Patelli, L., & Pedrini, M. (2013). Is tone at the top associated with financial reporting aggressiveness? Working paper. Provis, C. (2010). Ethics and impression management. Business Ethics: A European Review, 19, 199–212. Schlenker, B. R. (1980). Impression management: The self-concept, social identity, and interpersonal relations. Monterey, CA: Brooks/Cole. Segars, A. H., & Kogut, S. F. (2001). Strategic communication through the World Wide Web: an empirical model of effectiveness on the CEO’s letters to shareholders. Journal of Management Studies, 38, 535–556. Short, J. C., & Palmer, T. B. (2008). The application of DICTION to content analysis research in strategic management. Organizational Research Methods, 11, 727–752. Smith, M., & Taffler, R. J. (1992). Readability and understandability: Different measures of the textual complexity of accounting narrative. Accounting, Auditing & Accountability Journal, 5, 84–98. Steinbart, P. J. (1989). The auditor’s responsibility for the accuracy of graphs in annual reports: Some evidence of the need for additional guidelines. Accounting Horizons, 3, 60–70. Subramanian, R., Insley, R., & Blackwell, R. (1993). Performance and readability: A comparison of annual reports of profitable and unprofitable corporations. Journal of Business Communication, 30, 49–61. Sydserff, R., & Weetman, P. (2002). Developments in content analysis: A transitivity index and scores. Accounting, Auditing & Accountability Journal, 15, 523–545. Weber, J. (2010). Assessing the “Tone at the Top”: The moral reasoning of CEOs in the automobile industry. Journal of Business Ethics, 92, 167–182. Weick, K. E., Sutcliffe, K. M., & Obstfeld, D. (2005). Organizing and the process of sensemaking. Organization Science, 16, 409–421. Yuthas, K., Rogers, R., & Dillard, J. F. (2002). Communicative action and corporate annual reports. Journal of Business Ethics, 41, 141–157.