Record Details

Credibility of Financial Reporting Communication Between Investors and Management: An Exploratory Study

GSTF Journal on Business Review

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Field Value
 
Title Credibility of Financial Reporting Communication Between Investors and Management: An Exploratory Study
 
Creator Alsohagy, Mostafa H.
 
Description the purpose of the paper is to examine the role ofcredibility in achieving successful communication processes infinancial reporting and to suggest a theoretical framework basedon source credibility theory that can be used to design researchexploring credibility as a dimension of communication infinancial reporting. The research approach adopted here is acomprehensive, interdisciplinary review drawing on sourcesfrom academic and professional communication, financialreporting, and credibility studies. The framework proposeddrives researchers towards considering the financial reportingprocess holistically, examining senders, receivers, channels andnoise, and not simply factors but levels of persuasion and changesin attitude. If financial reporting is the product, and users are theaudience, source credibility theory potentially offers anothermeans of understanding why audiences might be more persuadedby one means of financial reporting than another. This paper isthe first attempt to call the attention of financial reportingscholars to the area of communication through studying thecredibility of communication and its effects on the successfulnessof communication process. Also, the paper contributes to thedebate relating to the understanding of the factors anddimensions of comprehensive credibility that includes all partiesinvolved in the financial reporting communication process.
 
Publisher GSTF Journal on Business Review (GBR)
 
Date 2017-12-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://dl6.globalstf.org/index.php/gbr/article/view/692
 
Source GSTF Journal on Business Review (GBR); Vol 2 No 3 (2013): Journal on Business Review (GBR)
2251-2888
2251-2888
 
Language eng
 
Relation http://dl6.globalstf.org/index.php/gbr/article/view/692/636
 
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