Tone and content analysis in the president’s letters to shareholders: Spanish evidence

This article explores the potential factors that might be influencing the length and tone of the discourse of the IBEX35 presidents’ letters to shareholders. It also provides an analysis of their content. The methodological framework of the research relies on the impression management theory, that...

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Autores principales:	Enrique Bonsón, David Perea, Graça Azevedo
Formato:	article
Lenguaje:	RU
Publicado:	Ural State University of Economics 2021
Materias:	content analysis positive tone text mining financial report Business HF5001-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/bc9346e8886449fb98239feef544e14c
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spelling	oai:doaj.org-article:bc9346e8886449fb98239feef544e14c2021-12-02T13:36:05ZTone and content analysis in the president’s letters to shareholders: Spanish evidence10.29141/2218-5003-2021-12-1-62218-50032218-5003https://doaj.org/article/bc9346e8886449fb98239feef544e14c2021-03-01T00:00:00Zhttp://upravlenets.usue.ru/ru/-2021/758https://doaj.org/toc/2218-5003https://doaj.org/toc/2218-5003This article explores the potential factors that might be influencing the length and tone of the discourse of the IBEX35 presidents’ letters to shareholders. It also provides an analysis of their content. The methodological framework of the research relies on the impression management theory, that is, how companies want to present themselves, in a way that contributes to their goals. The research uses an automatic process of textual analysis, through R and Voyant Tools. For tone and length analysis, we used a total of 187 letters corresponding to the years 2013–2018, and for content analysis, a larger sample of 321 letters corresponding to the years 2008–2018. According to the research findings, there was a greater positive tone when the profits after taxes decreased and when the directors’ remuneration increased with respect to the previous year. Regarding content, the research shows that there are differences between non-financial and financial companies. In conclusion, our findings, which show that in certain situations the tone of discourse changes, are supported by and contribute to impression management theory. The study may be of interest to shareholders to better understand the content of the chairpersons’ letters. Enrique BonsónDavid PereaGraça AzevedoUral State University of Economicsarticlecontent analysispositive tonetext miningfinancial reportBusinessHF5001-6182FinanceHG1-9999RUУправленец, Vol 12, Iss 1, Pp 78-90 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	content analysis positive tone text mining financial report Business HF5001-6182 Finance HG1-9999
spellingShingle	content analysis positive tone text mining financial report Business HF5001-6182 Finance HG1-9999 Enrique Bonsón David Perea Graça Azevedo Tone and content analysis in the president’s letters to shareholders: Spanish evidence
description	This article explores the potential factors that might be influencing the length and tone of the discourse of the IBEX35 presidents’ letters to shareholders. It also provides an analysis of their content. The methodological framework of the research relies on the impression management theory, that is, how companies want to present themselves, in a way that contributes to their goals. The research uses an automatic process of textual analysis, through R and Voyant Tools. For tone and length analysis, we used a total of 187 letters corresponding to the years 2013–2018, and for content analysis, a larger sample of 321 letters corresponding to the years 2008–2018. According to the research findings, there was a greater positive tone when the profits after taxes decreased and when the directors’ remuneration increased with respect to the previous year. Regarding content, the research shows that there are differences between non-financial and financial companies. In conclusion, our findings, which show that in certain situations the tone of discourse changes, are supported by and contribute to impression management theory. The study may be of interest to shareholders to better understand the content of the chairpersons’ letters.
format	article
author	Enrique Bonsón David Perea Graça Azevedo
author_facet	Enrique Bonsón David Perea Graça Azevedo
author_sort	Enrique Bonsón
title	Tone and content analysis in the president’s letters to shareholders: Spanish evidence
title_short	Tone and content analysis in the president’s letters to shareholders: Spanish evidence
title_full	Tone and content analysis in the president’s letters to shareholders: Spanish evidence
title_fullStr	Tone and content analysis in the president’s letters to shareholders: Spanish evidence
title_full_unstemmed	Tone and content analysis in the president’s letters to shareholders: Spanish evidence
title_sort	tone and content analysis in the president’s letters to shareholders: spanish evidence
publisher	Ural State University of Economics
publishDate	2021
url	https://doaj.org/article/bc9346e8886449fb98239feef544e14c
work_keys_str_mv	AT enriquebonson toneandcontentanalysisinthepresidentsletterstoshareholdersspanishevidence AT davidperea toneandcontentanalysisinthepresidentsletterstoshareholdersspanishevidence AT gracaazevedo toneandcontentanalysisinthepresidentsletterstoshareholdersspanishevidence
_version_	1718392696690704384

Tone and content analysis in the president’s letters to shareholders: Spanish evidence

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