Measuring and assessing tone at the top using annual report CEO letters

CEOs have a strong influence on the tone at the top of companies. How they exercise this influence has the potential to affect the quality of financial reporting. The authors argue and demonstrate that by analysing the text of CEO letters, auditors and other interested parties may gain insight into the tone at the top of major corporations.

Published:
1 January 2010
Researchers:
Joel Amernic
Russell Craig
Dennis Tourish
ISBN:
978-1-904574-55-2

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Topics

  • Research
  • Corporate Communications

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