2005
DOI: 10.1080/02500160508538006
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An inclusive and integrated approach to financial communication: A conceptual model

Abstract: There seems to be confusion in theory and practice about the nature of financial communication, and specifically the management and organisation thereof. The first objective of this article is to describe the current approach to financial communication, first from an investor relations perspective and then from an accounting perspective. Based on a review of relevant literature and a short description of the findings of previous empirical studies conducted in the United States of America, United Kingdom, Europ… Show more

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Cited by 5 publications
(3 citation statements)
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“…The need to examine and possibly re-think the relational and communication dimensions of IR is even more critical in a developing country context such as South Africa. Here finance professionals have largely been preferred in IR, compared to their counterparts with a public relations and/or communication background (see Schoonraad et al, 2005).…”
Section: Review Of Literaturementioning
confidence: 99%
“…The need to examine and possibly re-think the relational and communication dimensions of IR is even more critical in a developing country context such as South Africa. Here finance professionals have largely been preferred in IR, compared to their counterparts with a public relations and/or communication background (see Schoonraad et al, 2005).…”
Section: Review Of Literaturementioning
confidence: 99%
“…the three main constituents of the rhetorical situation that generates them: the exigence (a situational imperfection adjustable by means of discourse), the audience, and the situational constraints that influence the discursive action needed to modify the exigence. Thus, annual reports stem from the necessity to bridge the information gap between managers (as agents) and shareholders (as principals), so as to enable the latter to make informed decisions about the company, and to evaluate managers' performance in administrating the resources entrusted to them (Schoonraad, Grobler & Gouws 2005). Seeking to "construct a particular visibility and meaning, rather than revealing 'what was there'" (Hopwood 1996, in Stanton & Stanton 2002, annual reports also have a pronounced persuasive character, their final goal being to attract investments in the company.…”
Section: Two-sided Communication In Corporate Reportsmentioning
confidence: 99%
“…Thus, annual reports stem from the necessity to bridge the information gap between managers (as agents) and shareholders (as principals), so as to enable the latter to make informed decisions about the company, and to evaluate managers' performance in administrating the resources entrusted to them (Schoonraad, Grobler & Gouws 2005). Seeking to "construct a particular visibility and meaning, rather than revealing 'what was there'" (Hopwood 1996, in Stanton & Stanton 2002, annual reports also have a pronounced persuasive character, their final goal being to attract investments in the company.…”
mentioning
confidence: 99%