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首页> 外文期刊>Business communication quarterly >ETHICS AND ETHOS IN FINANCIAL REPORTING: ANALYZING PERSUASIVE LANGUAGE IN EARNINGS CALLS
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ETHICS AND ETHOS IN FINANCIAL REPORTING: ANALYZING PERSUASIVE LANGUAGE IN EARNINGS CALLS

机译：财务报告中的伦理和道德观念：在收益计算中分析说服性语言

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摘要

In response to ongoing concerns about financial ethics, this study analyzes the speech of company executives in quarterly earnings conference calls to understand strategic usage of ethics-related language. Against the backdrop of the recent global financial crisis, the Aristotelian concept of ethos provides a framework to investigate linguistic features that express ethical stance. Text analysis software was used to produce frequency profiles of features that were then further interpreted qualitatively. Results showed that the executives used a variety of more or less explicit terms to maintain a strong focus on trustworthiness and commitment to moving forward. The findings can inform the development of teaching materials that help learners become more effective communicators in the context of IT-mediated financial reporting.
机译：为了回应对财务道德操守的持续关注，本研究分析了公司高管在季度收益电话会议中的讲话，以了解道德操守相关语言的战略用法。在最近的全球金融危机的背景下，亚里士多德的精神观念为研究表达伦理立场的语言特征提供了框架。文本分析软件用于生成特征的频率曲线，然后进一步定性解释。结果表明，高管们使用了各种或多或少的明确术语来保持对可信赖性和对前进的承诺的高度关注。这些发现可以为教材的开发提供帮助，这些教材可以帮助学习者在IT媒介财务报告的背景下成为更有效的交流者。

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