메뉴 건너뛰기




Volumn 42, Issue 4, 2010, Pages 253-268

Rhetoric, argument and impression management in hostile takeover defence documents

Author keywords

Defence documents; Hostile takeover bids; Impression management

Indexed keywords


EID: 78149465727     PISSN: 08908389     EISSN: 10958347     Source Type: Journal    
DOI: 10.1016/j.bar.2010.07.008     Document Type: Article
Times cited : (35)

References (50)
  • 1
    • 21844486209 scopus 로고
    • Concealment of negative organizational outcomes: an agency theory perspective
    • Abrahamson E., Park C. Concealment of negative organizational outcomes: an agency theory perspective. Academy of Management Journal 1994, 37(5):1302-1334.
    • (1994) Academy of Management Journal , vol.37 , Issue.5 , pp. 1302-1334
    • Abrahamson, E.1    Park, C.2
  • 3
    • 36549035794 scopus 로고    scopus 로고
    • The transformational leader as pedagogue, physical, architect, commander and saint: five root metaphors in Jack Welch's letters to stockholders of General Electric
    • Amernic J., Craig R., Tourish D. The transformational leader as pedagogue, physical, architect, commander and saint: five root metaphors in Jack Welch's letters to stockholders of General Electric. Human Relations 2007, 60(12):1839-1872.
    • (2007) Human Relations , vol.60 , Issue.12 , pp. 1839-1872
    • Amernic, J.1    Craig, R.2    Tourish, D.3
  • 4
    • 85009367077 scopus 로고    scopus 로고
    • Accountability and rhetoric during a crisis: Walt Disney's 1940 letter to stockholders
    • Amernic J.H., Craig R.J. Accountability and rhetoric during a crisis: Walt Disney's 1940 letter to stockholders. The Accounting Historian's Journal 2000, 27(2):49-86.
    • (2000) The Accounting Historian's Journal , vol.27 , Issue.2 , pp. 49-86
    • Amernic, J.H.1    Craig, R.J.2
  • 5
    • 33750275726 scopus 로고    scopus 로고
    • 9/11 in the service of corporate rhetoric: Southwest Airlines' 2001 letter to shareholders
    • Amernic J.H., Craig R.J. 9/11 in the service of corporate rhetoric: Southwest Airlines' 2001 letter to shareholders. Journal of Communication Inquiry 2004, 28(4):325-341.
    • (2004) Journal of Communication Inquiry , vol.28 , Issue.4 , pp. 325-341
    • Amernic, J.H.1    Craig, R.J.2
  • 8
    • 45349094913 scopus 로고    scopus 로고
    • Do acquirers manage earnings prior to a share for share bid?
    • Botsari A., Meeks G. Do acquirers manage earnings prior to a share for share bid?. Journal of Business Finance and Accounting 2008, 35(5/6):633-670.
    • (2008) Journal of Business Finance and Accounting , vol.35 , Issue.5-6 , pp. 633-670
    • Botsari, A.1    Meeks, G.2
  • 9
    • 33750989363 scopus 로고    scopus 로고
    • A letter from the president: seduction, charm and obfuscation in French CEO letters
    • Bournois F., Point S. A letter from the president: seduction, charm and obfuscation in French CEO letters. Journal of Business Strategy 2006, 27(6):46-55.
    • (2006) Journal of Business Strategy , vol.27 , Issue.6 , pp. 46-55
    • Bournois, F.1    Point, S.2
  • 10
    • 27844554315 scopus 로고    scopus 로고
    • Emphasis on pro forma versus GAAP earnings in quarterly press releases: determinants, SEC intervention and market reactions
    • Bowen R.M., Davis A.K., Matsumoto D.A. Emphasis on pro forma versus GAAP earnings in quarterly press releases: determinants, SEC intervention and market reactions. The Accounting Review 2005, 80(4):1011-1038.
    • (2005) The Accounting Review , vol.80 , Issue.4 , pp. 1011-1038
    • Bowen, R.M.1    Davis, A.K.2    Matsumoto, D.A.3
  • 11
    • 0346448586 scopus 로고    scopus 로고
    • Voluntary disclosure of profit forecasts by target companies in takeover bids
    • Brennan N. Voluntary disclosure of profit forecasts by target companies in takeover bids. Journal of Business Finance & Accounting 1999, 26(7/8):883-917.
    • (1999) Journal of Business Finance & Accounting , vol.26 , Issue.7-8 , pp. 883-917
    • Brennan, N.1
  • 12
    • 77449156877 scopus 로고    scopus 로고
    • An empirical examination of forecast disclosure by bidding companies
    • Brennan N. An empirical examination of forecast disclosure by bidding companies. Accounting and Business Research 2000, 30(3):175-194.
    • (2000) Accounting and Business Research , vol.30 , Issue.3 , pp. 175-194
    • Brennan, N.1
  • 14
    • 68349113798 scopus 로고    scopus 로고
    • Impression management: developing and illustrating a scheme of analysis for narrative disclosures - a methodological note. Accounting Auditing and Accountability Journal
    • Brennan, N. M., Guillamon-Saorin, E. & Pierce, A. (2009). Impression management: developing and illustrating a scheme of analysis for narrative disclosures - a methodological note. Accounting Auditing and Accountability Journal, 22(5), 789-832.
    • (2009) , vol.22 , Issue.5 , pp. 789-832
    • Brennan, N.M.1    Guillamon-Saorin, E.2    Pierce, A.3
  • 15
    • 16844374493 scopus 로고    scopus 로고
    • Financial reporting of good news and bad news: evidence from accounting narratives
    • Clatworthy M., Jones M.J. Financial reporting of good news and bad news: evidence from accounting narratives. Accounting and Business Research 2003, 33(3):171-185.
    • (2003) Accounting and Business Research , vol.33 , Issue.3 , pp. 171-185
    • Clatworthy, M.1    Jones, M.J.2
  • 18
    • 85009344118 scopus 로고
    • The use of accounting information in governmental regulation and public administration: the impact of JohnR. Commons and early institutional economists
    • Covaleski M.A., Dirsmith M.W., Samuel S. The use of accounting information in governmental regulation and public administration: the impact of JohnR. Commons and early institutional economists. Accounting Historians Journal 1995, 22(1):1-33.
    • (1995) Accounting Historians Journal , vol.22 , Issue.1 , pp. 1-33
    • Covaleski, M.A.1    Dirsmith, M.W.2    Samuel, S.3
  • 19
    • 84986172528 scopus 로고    scopus 로고
    • The deployment of accounting-related rhetoric in the prelude to privatization
    • Craig R.J., Amernic J.H. The deployment of accounting-related rhetoric in the prelude to privatization. Accounting, Auditing and Accountability Journal 2004, 17(1):41-58.
    • (2004) Accounting, Auditing and Accountability Journal , vol.17 , Issue.1 , pp. 41-58
    • Craig, R.J.1    Amernic, J.H.2
  • 20
    • 3242694119 scopus 로고    scopus 로고
    • Enron discourse: the rhetoric of a resilient capitalism
    • Craig R.J., Amernic J.H. Enron discourse: the rhetoric of a resilient capitalism. Critical Perspectives on Accounting 2004, 15(6/7):813-851.
    • (2004) Critical Perspectives on Accounting , vol.15 , Issue.6-7 , pp. 813-851
    • Craig, R.J.1    Amernic, J.H.2
  • 21
    • 49649123808 scopus 로고    scopus 로고
    • Repetition, rhetoric, reporting and the 'dot.com' era: words, pictures, intangibles
    • Davison J. Repetition, rhetoric, reporting and the 'dot.com' era: words, pictures, intangibles. Accounting, Auditing and Accountability Journal 2008, 21(6):791-826.
    • (2008) Accounting, Auditing and Accountability Journal , vol.21 , Issue.6 , pp. 791-826
    • Davison, J.1
  • 22
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority
    • Deegan C., Rankin M. Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority. Accounting, Auditing and Accountability Journal 1996, 9(2):50-67.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.2 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 23
    • 1542794544 scopus 로고
    • Corporate communications: comparing executives' private and public statements
    • Fiol C.M. Corporate communications: comparing executives' private and public statements. Academy of Management Journal 1995, 38(2):522-536.
    • (1995) Academy of Management Journal , vol.38 , Issue.2 , pp. 522-536
    • Fiol, C.M.1
  • 24
    • 0029693574 scopus 로고    scopus 로고
    • Hostile takeovers and the correction of managerial failure
    • Franks J., Mayer C. Hostile takeovers and the correction of managerial failure. Journal of Financial Economics 1996, 40(1):163-181.
    • (1996) Journal of Financial Economics , vol.40 , Issue.1 , pp. 163-181
    • Franks, J.1    Mayer, C.2
  • 26
    • 23844464197 scopus 로고    scopus 로고
    • Earnings and impression management in financial reports: the case of CEO changes
    • Godfrey J., Maher P., Ramsey A. Earnings and impression management in financial reports: the case of CEO changes. Abacus 2003, 39(1):95-123.
    • (2003) Abacus , vol.39 , Issue.1 , pp. 95-123
    • Godfrey, J.1    Maher, P.2    Ramsey, A.3
  • 27
    • 84986076313 scopus 로고    scopus 로고
    • Using content analysis as a research method to inquire into intellectual capital reporting
    • Guthrie J., Petty R., Yongvanich K., Ricceri F. Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital 2004, 5(2):282-293.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 28
    • 84970392199 scopus 로고
    • The Pollyanna hypothesis in business writing: initial results. Suggestions for research
    • Hildebrandt H.W., Snyder R.D. The Pollyanna hypothesis in business writing: initial results. Suggestions for research. Journal of Business Communication 1981, 18(1):5-15.
    • (1981) Journal of Business Communication , vol.18 , Issue.1 , pp. 5-15
    • Hildebrandt, H.W.1    Snyder, R.D.2
  • 29
    • 84930558506 scopus 로고
    • Share tendering strategies and the success of hostile takeover bids
    • Hirshleifer D., Titman S. Share tendering strategies and the success of hostile takeover bids. The Journal of Political Economy 1990, 98(2):295-324.
    • (1990) The Journal of Political Economy , vol.98 , Issue.2 , pp. 295-324
    • Hirshleifer, D.1    Titman, S.2
  • 30
    • 84986779730 scopus 로고
    • The determinants and effects of actual, abandoned and contested mergers
    • Holl P., Pickering J.F. The determinants and effects of actual, abandoned and contested mergers. Managerial and Decision Economics 1988, 9(1):1-19.
    • (1988) Managerial and Decision Economics , vol.9 , Issue.1 , pp. 1-19
    • Holl, P.1    Pickering, J.F.2
  • 31
    • 0034259365 scopus 로고    scopus 로고
    • Corporate communication and impression management - new perspectives by companies engaged in corporate social reporting
    • Hooghiemstra R. Corporate communication and impression management - new perspectives by companies engaged in corporate social reporting. Journal of Business Ethics 2000, 27(1/2):55-68.
    • (2000) Journal of Business Ethics , vol.27 , Issue.1-2 , pp. 55-68
    • Hooghiemstra, R.1
  • 33
    • 0001464179 scopus 로고    scopus 로고
    • Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock?
    • Lang M.H., Lundholm R.J. Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock?. Contemporary Accounting Research 2000, 17(4):623-662.
    • (2000) Contemporary Accounting Research , vol.17 , Issue.4 , pp. 623-662
    • Lang, M.H.1    Lundholm, R.J.2
  • 34
    • 0002557991 scopus 로고
    • Impression management: a literature review and two-component model
    • Leary M.R., Kowalski R.M. Impression management: a literature review and two-component model. Psychological Bulletin 1990, 107(1):34-47.
    • (1990) Psychological Bulletin , vol.107 , Issue.1 , pp. 34-47
    • Leary, M.R.1    Kowalski, R.M.2
  • 36
    • 68349102568 scopus 로고    scopus 로고
    • Discretionary disclosure strategies in corporate narratives: incremental information or impression management?
    • Merkl-Davies D.M., Brennan N.M. Discretionary disclosure strategies in corporate narratives: incremental information or impression management?. Journal of Accounting Literature 2007, 26:116-194.
    • (2007) Journal of Accounting Literature , vol.26 , pp. 116-194
    • Merkl-Davies, D.M.1    Brennan, N.M.2
  • 37
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the reliability of social and environmental disclosures content analysis
    • Milne M.J., Adler R.A. Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal 1999, 12(2):237-256.
    • (1999) Accounting, Auditing and Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.J.1    Adler, R.A.2
  • 38
    • 0036405896 scopus 로고    scopus 로고
    • Battle in the boardroom: a discursive perspective
    • Ng W., de Cock C. Battle in the boardroom: a discursive perspective. Journal of Management Studies 2002, 39(1):23-49.
    • (2002) Journal of Management Studies , vol.39 , Issue.1 , pp. 23-49
    • Ng, W.1    de Cock, C.2
  • 40
    • 0001327013 scopus 로고
    • Returns to shareholders in successfully defended takeover bids: UK evidence 1975-1984
    • Parkinson C., Dobbins R. Returns to shareholders in successfully defended takeover bids: UK evidence 1975-1984. Journal of Business Finance & Accounting 1993, 20(4):501-520.
    • (1993) Journal of Business Finance & Accounting , vol.20 , Issue.4 , pp. 501-520
    • Parkinson, C.1    Dobbins, R.2
  • 41
    • 84925917917 scopus 로고
    • The abandonment of major mergers in the UK 1965-75
    • Pickering J.F. The abandonment of major mergers in the UK 1965-75. Journal of Industrial Economics 1978, 27(2):123-131.
    • (1978) Journal of Industrial Economics , vol.27 , Issue.2 , pp. 123-131
    • Pickering, J.F.1
  • 43
    • 33845516357 scopus 로고    scopus 로고
    • Genre analysis of corporate annual report narratives: a corpus linguistics based approach
    • Rutherford B.A. Genre analysis of corporate annual report narratives: a corpus linguistics based approach. Journal of Business Communication 2005, 42(4):324-348.
    • (2005) Journal of Business Communication , vol.42 , Issue.4 , pp. 324-348
    • Rutherford, B.A.1
  • 44
    • 33744905353 scopus 로고    scopus 로고
    • The impact of bid defences in hostile acquisitions
    • Schoenberg R., Thornton D. The impact of bid defences in hostile acquisitions. European Management Journal 2006, 24(2/3):142-150.
    • (2006) European Management Journal , vol.24 , Issue.2-3 , pp. 142-150
    • Schoenberg, R.1    Thornton, D.2
  • 45
    • 0040211631 scopus 로고    scopus 로고
    • Hostility in takeovers: in the eyes of the beholder?
    • Schwert G.W. Hostility in takeovers: in the eyes of the beholder?. Journal of Finance 2000, 55(6):2599-2640.
    • (2000) Journal of Finance , vol.55 , Issue.6 , pp. 2599-2640
    • Schwert, G.W.1
  • 47
    • 84986129902 scopus 로고    scopus 로고
    • Developments in content analysis: a transitivity index and DICTION scores
    • Sydserff R., Weetman P. Developments in content analysis: a transitivity index and DICTION scores. Accounting, Auditing and Accountability Journal 2002, 15(4):523-545.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.4 , pp. 523-545
    • Sydserff, R.1    Weetman, P.2
  • 48
    • 0003131294 scopus 로고    scopus 로고
    • Discourse in the marketplace: the making of meaning in annual reports
    • Thomas J. Discourse in the marketplace: the making of meaning in annual reports. The Journal of Business Communication 1997, 34(1):47-66.
    • (1997) The Journal of Business Communication , vol.34 , Issue.1 , pp. 47-66
    • Thomas, J.1
  • 49
    • 27944462483 scopus 로고    scopus 로고
    • Constructing, persuading and silencing: the rhetoric of accounting standards
    • Young J. Constructing, persuading and silencing: the rhetoric of accounting standards. Accounting, Organizations and Society 2003, 28(6):621-638.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.6 , pp. 621-638
    • Young, J.1
  • 50
    • 0141783680 scopus 로고    scopus 로고
    • Communicative action and corporate annual reports
    • Yuthas K., Rogers R., Dillard J.F. Communicative action and corporate annual reports. Journal of Business Ethics 2002, 41(1/2):141-157.
    • (2002) Journal of Business Ethics , vol.41 , Issue.1-2 , pp. 141-157
    • Yuthas, K.1    Rogers, R.2    Dillard, J.F.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.