This article focuses on CEOs' letters and Chairmen's statements with particular reference to the concepts of relevance and reliability, which are exploited by company executives to persuade readers -including decision makers and investors- of the quality of the information. The article investigates how relevance and reliability are realized in the texts by means of three main discourse strategies - enumeration, recapitulation and validation- used to appeal to readers on the levels of rationality, credibility and affect. The analysis further demonstrates a marked use of positive lexis to enhance the rhetorical impact of these texts.
Il presente articolo mira a fornire un'analisi delle strategie linguistiche e retoriche condivise e utilizzate nel discorso della rendicontazione economico-finanziaria in ambito aziendale, rappresentata dalle CEO's letters e dai Chairmen' Statements, per indirizzare e successivamente convincere il destinatario della pertinenza (relevance) e veridicità (reliability) delle informazioni fornite. Tre sono le strategie linguistiche e retoriche analizzate: enumeration, recapitulation e validation.
Piotti, S. R., Relevance and Reliability in Economic and Financial Reporting: An Analysis of CEOS' Letters and Chairmen's Statements, in Variation in business and economics discourse: diachronic and genre perspectives, (University of Florence, 03-04 February 2005), Officina Edizioni, Rome 2006:<<Varietà di Testi-Varietà di Lingue 6>>, 115-125 [http://hdl.handle.net/10807/2006]
Relevance and Reliability in Economic and Financial Reporting: An Analysis of CEOS' Letters and Chairmen's Statements
Piotti, Sonia Rachele
2006
Abstract
This article focuses on CEOs' letters and Chairmen's statements with particular reference to the concepts of relevance and reliability, which are exploited by company executives to persuade readers -including decision makers and investors- of the quality of the information. The article investigates how relevance and reliability are realized in the texts by means of three main discourse strategies - enumeration, recapitulation and validation- used to appeal to readers on the levels of rationality, credibility and affect. The analysis further demonstrates a marked use of positive lexis to enhance the rhetorical impact of these texts.
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