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Tác giả CN
| Brennan, Niamh M. | |
Nhan đề
| Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context / Niamh M. Brennan, Doris M. Mekki-Davies. | |
Thông tin xuất bản
| 2018. | |
Mô tả vật lý
| p. 553-577. | |
Tóm tắt
| We identify what constitutes effective communication between firms and their financial stakeholders in a capital market context and establish criteria against which effectiveness can be evaluated. To do this, we introduce the concept of connectivity from the communication studies literature. We conceptualise connectivity as comprising three components: textual connectivity, intertextual connectivity, and relational connectivity. Connectivity refers to the ability to connect different sections of a text (textual connectivity), to connect texts of different time periods or different genres (intertextual connectivity), and to connect firms with their audiences (relational connectivity). We then propose criteria for judging effective corporate communication in a capital market context. Finally, we assess how digital communication and social media provide opportunities for improving connectivity in corporate communication for a broader range of shareholders. | |
Đề mục chủ đề
| Kế toán quản trị. | |
Thuật ngữ không kiểm soát
| Corporate reporting | |
Thuật ngữ không kiểm soát
| Báo cáo doanh nghiệp | |
Thuật ngữ không kiểm soát
| Accounting communication | |
Thuật ngữ không kiểm soát
| Connectivity | |
Thuật ngữ không kiểm soát
| Liên kết kế toán | |
Thuật ngữ không kiểm soát
| Kế toán | |
Nguồn trích
| Accounting and Business Research- Vol. 48-No. 5 |
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| 100 | 1 |aBrennan, Niamh M. |
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| 245 | 10|aDo firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context / |cNiamh M. Brennan, Doris M. Mekki-Davies. |
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| 260 | |c2018. |
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| 300 | 10|ap. 553-577. |
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| 520 | |aWe identify what constitutes effective communication between firms and their financial stakeholders in a capital market context and establish criteria against which effectiveness can be evaluated. To do this, we introduce the concept of connectivity from the communication studies literature. We conceptualise connectivity as comprising three components: textual connectivity, intertextual connectivity, and relational connectivity. Connectivity refers to the ability to connect different sections of a text (textual connectivity), to connect texts of different time periods or different genres (intertextual connectivity), and to connect firms with their audiences (relational connectivity). We then propose criteria for judging effective corporate communication in a capital market context. Finally, we assess how digital communication and social media provide opportunities for improving connectivity in corporate communication for a broader range of shareholders. |
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| 650 | 00|aKế toán quản trị. |
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| 653 | 0 |aCorporate reporting |
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| 653 | 0 |aBáo cáo doanh nghiệp |
|---|
| 653 | 0 |aAccounting communication |
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| 653 | 0 |aConnectivity |
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| 653 | 0 |aLiên kết kế toán |
|---|
| 653 | 0 |aKế toán |
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| 773 | 0 |tAccounting and Business Research|gVol. 48-No. 5 |
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