‹ Back to Papers List
Financial Reporting. Quarterly Journal of Financial Communication

Number: 4
Year: 2012
Pages: 133
Franco Angeli Editor Link: Members:
  • Alberto Quagli - Università di Genova
  • Belinda Crawford Camiciottoli - Università di Pisa, Dipartimento di Anglistica, Via Santa Maria, 67, Pisa
  • David Alexander - The Birmingham Business School
  • Gerrit Brösel - Head of Chair of Business Administration, FernUniversität in Hagen, Profilstraße 8, 58093 Hagen, Germany
  • Gerrit Broßsel - Head of Chair of Business Administration,, Financial Reporting and Auditing, FernUniversitat in Hagen, Profilstraße 8, 58093 Hagen, Germany
  • Giovanna Michelon - Università di Padova
  • Marco Venuti - Lecturer in Risk and Accounting, “Roma Tre” University Faculty of Economics, Via Silvio D’Amico, 77, 00145 Rome, Italy
  • Mario Zimmermann - Ilmenau University of Technology, Helmholtzplatz 3, 98693 Ilmenau, Germany
  • Martin Toll - Corresponding author, Chair of Business Administration, Financial Reporting and Auditing, FernUniversität in Hagen, Profilstraße 8, 58093 Hagen, Germany
  • Michela Cordazzo - Free University of Bozen-Bolzano, School of Economics and Management
  • Raffaele Fiume -
  • Roberto Di Pietra - University of Siena
  • Stefano Azzali - University of Parma (Italy)
Oral financial reporting: A rhetorical analysis of earnings calls
Submitted on: 01-06-2011
Approved on: 01-04-2012
Typology: Article
Pages: 15-34
Keywords: financial reporting, classical rhetoric, earnings calls, corpus linguistics
Abstract: Earnings calls are a key form of voluntary financial reporting through which com- panies seek to proactively engage investors. Although now quite routine, little is known about their rhetorical dimension. Inspired by Aristotlean classical rhetoric, this paper offers an exploratory analysis of the language of a small sample of earnings calls to identify expressions of logos (reason), ethos (credibility) and pathos (emo- tion). Text analysis software was used to generate descriptive data for follow-up quali- tative analysis to interpret strategic usage. Results indicate a strong presence of per- suasive language that is skillfully juxtaposed by company executives with financial information to emphasize success and instill confidence. The findings can be applied towards developing state-of-the-art courses for students of financial communication and towards enhancing the effectiveness of financial reporting.