Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context
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Documents
- 2018 Do firms effectively communicate
Accepted author manuscript, 795 KB, PDF document
- 2018 Do firms effectively communicate with financial stakeholders A conceptual model of corporate communication in a capital market context
Final published version, 841 KB, PDF document
Licence: CC BY Show licence
DOI
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 communications 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.
Keywords
- corporate reporting, accounting communication, connectivity
Original language | English |
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Pages (from-to) | 553-577 |
Journal | Accounting and Business Research |
Volume | 48 |
Issue number | 5 |
Early online date | 4 Jun 2018 |
DOIs | |
Publication status | Published - Jun 2018 |
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