Firms’ adoption of self-service technology: how managerial beliefs shape co-production decisions

Mascio, Rita Di

doi:10.1007/s13162-016-0076-1

Cited by 2 publications

(1 citation statement)

References 127 publications

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“…Also, in many studies on voluntary disclosure made in annual reports, the textual analysis is mostly adopted to understand an event and how the situation can influence the perceptions and views of the surrounding society as it allows a deep exploration to be conducted on a specific subject matter in the conveyed messages (Yilmaz, 2013). Textual analysis is capable of describing implicit meanings and people’s beliefs about a certain issues in communications (Orlikowski and Baroudi, 1991; Hay, 2011; Pennebaker et al , 2015; Di Mascio, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic

Non

Aziz

2023

JFRA

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Purpose This paper aims to examine if Malaysian public listed companies have expressed any specific sentiment(s) when publishing their financial performance during the COVID-19 pandemic. Design/methodology/approach The disclosed sentiments contained in the management discussion and analysis section of the companies’ annual reports were extracted by means of computer-automated textual analysis through the linguistic inquiry and word counts and the Loughran–McDonald Financial Sentiment Dictionary. Next, a correlation analysis was conducted. Finally, a qualitative content analysis (QCA) was conducted to confirm these sentiments. Findings The analysis shows that companies adopted various tones of sentiments when communicating with their stakeholders. Most companies used negative sentiments to voice their concerns about how the COVID-19 pandemic has impacted upon their business operations. Only a few companies reflected positive sentiments, whilst those that experienced operating losses also expressed uncertainty. Research limitations/implications This study may assist either the regulators or accounting bodies to introduce a reporting framework that public companies can adopt during natural hazards. It also provides useful insights to (potential) investors to enable them to better understand the business landscape. For future research, the same study could be conducted on more countries so that their experiences can be used to better understand the business phenomenon from a global perspective. Originality/value This study is one of few studies to adopt automated textual analysis and QCA to examine the exhibited sentiments when public companies reported their financial performance during the COVID-19 pandemic.

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