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  4. If thought corrupts language, language can also corrupt thought: Evidence on trustworthiness from Australian and New Zealand narratives
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If thought corrupts language, language can also corrupt thought: Evidence on trustworthiness from Australian and New Zealand narratives

Type
conference paper
Date Issued
2016
Author(s)
Heid, Anna Katharina  
;
Petry, Heiko  
Abstract
Using a novel methodology to measure the demonstration of trustworthiness, we provide evidence in a sample of 126 Australian and New Zealand letters to shareholders that organisations in crisis strategically engage in impression management to demonstrate their trustworthiness by drawing on indirect trust-related lexical units, mostly associated with the trust antecedent integrity. The findings suggest that organisations in crisis perceive trustworthiness demonstration as a necessity to ensure allocation of resources and corporate survival. Drawing on impression management theory, the study further evidences that trustworthiness demonstration is performed in an obfuscating manner reflecting organisations’ purpose to maintain an optimistic corporate image and avoid increased stakeholder alertness. Explaining whether an association between organisational crises exists and how it can be measured, derived conclusions speak to the interests of corporate management, analysts and investors alike and demand for increased attention of current regulation on the influence accounting narratives may have.
Language
English
HSG Classification
contribution to practical use / society
Event Title
2016 AFAANZ Conference
Event Location
Gold Coast, Australia
Event Date
3-5 Jul 2016
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/105147
Subject(s)

other research area

Division(s)

University of St.Gall...

ACA - Institute of Ac...

Eprints ID
250001
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