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This paper responds to a call in the literature for methodological and empirical studies to advance research into accounting narratives, in the light of acknowledged areas of weakness and gaps in the accounting literature and with a view to investigating impression management. A general line of critique in the accounting literature points to a need to expand both the syntactic and thematic dimensions, with a particular focus on developing objective methods of analysis that allow computer‐based measurement. The paper draws on the literature of managerial business communications, supported by that of applied linguistics, in bringing to accounting research a transitivity index and the application of DICTION analysis. Both have the potential to extend computer‐based analysis of accounting narratives, subject to careful initial research design and specification. The potential for a richer empirical analysis is demonstrated through an illustrative empirical application.

This paper aims to examine, through the lens of language expectancy theory (LET), how sustainability assurors use optimism and certainty in possible persuasion attempts. The paper also explores a number of explanatory variables that could offer insights into the use of these verbal tones in sustainability assurance reports.

First, the paper relies on DICTION standard normalised optimism and certainty ranges in conjunction with descriptive statistics to analyse how sustainability assurors use optimism and certainty. Second, the paper uses quantile regression with robust standard errors to investigate the association between the measures of verbal tone used in this study and several possible explanatory variables.

Consistent with LET, the study documents that sustainability assurors exercise caution in using both certainty and optimism in persuasion attempts. The paper also finds that possible explanatory variables significantly associated with optimism include praise, assurance level, legal system and report location. However, reference to sustainability management control (SMC), status of assurance providers, praise, legal system and financial performance appear to explain the use of certainty.

The paper does not, at this stage, claim causality between the two measures of verbal tone, on the one hand, and the possible explanatory variables explored, on the other hand. It rather reports their possible associations. Furthermore, the study only measures reference to management control system and not reliance on it.

The main findings of this study imply that the use of optimism and certainty exhibits likely cautious practice by assurors. Nevertheless, assurors are more likely to use certainty more flexibly and appear more discreet when using optimism.

The findings of this paper also indicate how societal expectations play an important role in ensuring cautious persuasive behaviour by sustainability assurors in using verbal tones within sustainability assurance statements. This suggests that stakeholders may place reliance on attestations expressed in these statements.

The paper represents the first attempt to test LET in sustainability accounting by analysing verbal tones used by sustainability assurance providers. It contributes to the sustainability assurance literature in that it empirically demonstrates how sustainability assurors, as expert communicators, use optimistic tone and verbal certainty in careful persuasion attempts.

This paper aims to investigate the extent to which wine tour-operating companies are successfully using their websites to communicate persuasive and meaningful differences to customers in their quest to clearly position their product offering.

Text data are collected from 250 websites that promote wine tourism in five different countries’ winescapes. Lexical, regression and hierarchical clustering analyses are used.

Lexical analysis using DICTION can distinguish among websites from different countries’ winescapes, and French wines obtain the best mean review scores from customers, while US, Napa Valley, websites obtain the lowest scores. DICTION dimensions allow for meaningful clusters and can also predict TripAdvisor’s mean review scores.

There is a need to pay better attention in the development of website content and the critical role that both syntax and semantics can play in facilitating the use of a firm’s website, specifically in terms of clear positioning.

The study uses lexical analyses of website narratives to understand the current positioning of firms.

The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impression management.

Using a multi-year sample of listed companies, the authors measure dimensions of tone across multiple narrative types within the annual report and standalone corporate social responsibility report. Statistical analysis is used to investigate variations of tone across narrative type, each dimension’s influence on readability and the role of antecedent factors.

Analysis reveals that dimensions of tone vary significantly across narrative types (genres) suggesting that tonal patterns form part of the specific stylistic conventions of each genre. Tone is found to be a significant determinant of readability. Little evidence of obfuscation using tone was found, while disclosure type is the most salient determinant of tone.

The study illuminates latent or underlying disclosure norms that can facilitate the identification of “exceptional” cases that do not conform with expected tonal patterns of a particular narrative type and may warrant closer inspection by preparers, auditors or regulators. The issues raised regarding the clarity and balance of textual disclosures highlight the challenges in regulating corporate narratives.

This study highlights that tone is a more nuanced and layered concept than suggested by much of the prior literature. Further, tone ought to be considered in studies examining textual complexity.

The purpose of this paper is to illustrate how brand personality and its dimensions can be applied to wine tourism, and how a content analysis of the text taken from a wine estate’s website can be used to derive a snapshot of how brand personality is communicated.

The paper uses the text analysis software DICTION to identify the extent to which each estate’s website communicates the brand personality dimensions of excitement, competence, ruggedness, sincerity and sophistication, and then agglomerates the scores of individual estates within a region to overall scores for the country or wine region in which they are located.

Major findings are that the southern hemisphere producers, Australia, New Zealand and South Africa, communicate all five brand personality dimensions to a greater extent than do the northern hemisphere regions of Bordeaux and Napa. Furthermore, while the levels of brand personality communication may differ, all countries and regions seem to follow the same pattern, or stated differently, emphasize the same brand personalities as their international counterparts. Excitement is the main dimension communicated, and then sincerity. Ruggedness and competence are communicated to a lesser extent and sophistication is hardly communicated at all.

The countries/regions selected for the study are among the most popular tourist destination wineries within five of the world’s prominent wine producing countries and regions. However, this selection is arbitrary and were also carefully chosen merely by the simplicity and convenience afforded by a Google search. The results are also an aggregation of the wineries within a region and does not give any indication of the brand personality of a single website for a winery with in a region, which might be very different from the aggregation.

Wine tourism is a big business for many wine estates as well as regional and national economies, generating huge potential for economic growth and job creation above and beyond the production and sale of wine. The paper offers a practical insight for wineries that want to portray themselves to the world and especially to their target customers. At a general level, the approach illustrated here provides a way for those who manage wine tourism at the national, regional and estate levels to gauge whether the personality of their brand is being communicated online as they intend it to be.

Wine tourism is very social in nature, and the findings in this study offers a unique understanding of how customers could perceive their destination especially where they are looking to experience the wine estate among similar minded people. A wine estate marketer might wish to be conveying a personality of sophistication and competence, and then be informed by a study like this that the brand is instead being communicated as exciting and sincere.

The paper illustrates the use of powerful content analysis software, DICTION, to determine the extent to which this text specifically communicates dimensions of brand personality, and in broader terms gives a feel for the tone of text. Regular use of the technique helps wine marketing decision makers to track their own brand’s personality as well those of competitors over time.

This literature review is on advanced computer analytics, which is a major trend in the field of Human Resource Management (HRM). The authors focus specifically on computer-assisted text analysis (CATA) because text data are a prevalent yet vastly underutilized data source in organizations. The authors gathered 341 articles that use, review, or promote CATA in the management literature. This review complements existing reviews in several ways including an emphasis on CATA in the management literature, a description of the types of software and their advantages, and a unique emphasis on findings in employment. This examination of CATA relative to employment is based on 66 studies (of the 341) that bear on measuring constructs potentially relevant to hiring decisions. The authors also briefly consider the broader machine learning literature using CATA outside management (e.g., data science) to derive relevant insights for management scholars. Finally, the authors discuss the main challenges when using CATA for employment, and provide recommendations on how to manage such challenges. In all, the authors hope to demystify and encourage the use of CATA in HRM scholarship.

Online brand communities provide a wealth of insights about how consumers perceive and talk about a brand, rather than what the firm communicates about the brand. The purpose of this paper is to understand whether the brand personality of an online brand community, rather than of the brand itself, can be deduced from the online communication within that brand community.

The paper is empirical in nature. The authors use community-generated content from eight online brand communities and perform content analysis using the text analysis software Diction. The authors employ the five brand personality dictionaries (competence, excitement, ruggedness, sincerity and sophistication) from the Pitt et al. (2007) dictionary source as the basis for the authors’ analysis.

The paper offers two main contributions. First, it identifies two types of communities: those focusing on solving functional problems that consumers might encounter with a firm’s offering and those focusing on broader engagement with the brand. Second, the study serves as a blueprint that marketers can adopt to analyze online brand communities using a computerized approach. Such a blueprint is beneficial not only to analyze a firm’s own online brand community but also that of competitors, thus providing insights into how their brand stacks up against competitor brands.

This is the first paper examining the nature of online brand communities by means of computerized content analysis. The authors outline a number of areas that marketing scholars could explore further based on the authors analysis. The paper also highlights implications for marketers when establishing, managing, monitoring and analyzing online brand communities.

The purpose of this paper is to focus on investor reactions to unanticipated changes in income, and whether those reactions can be mitigated by managerial discussion. The authors investigate how top-management team certainty and optimism during post-earnings announcement conference calls can serve as corrective actions and add back firm value in times of unexpected changes in firm-specific risk.

The research question is tested empirically in the context of large, publicly traded, US firms’ quarterly earnings announcements, and their subsequent post-earnings announcement conference calls. The authors use the advanced content analysis software DICTION to measure the levels of managerial certainty and optimism displayed during post-earnings announcement conference calls, and event-study methodology to measure investors’ reactions.

Results indicate that earnings surprises are negatively associated with firm value, but that this relationship is mitigated positively by displays of managerial certainty and optimism during post-earnings announcement conference calls.

This work uses an innovative research design to study top-management team rhetoric in post-earnings announcement conference calls, and how specific discussions mitigate investors’ negative reactions to increases in firm-specific risk. The study highlights the importance of top-management team certainty and optimism for value creation in times of change in firm-specific risk, and the importance of rhetoric as a tool for corrective action.

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

A growing body of research outlines how to best facilitate and ensure methodological rigor when using dictionary-based computerized text analyses (DBCTA) in organizational research. However, these best practices are currently scattered across several methodological and empirical manuscripts, making it difficult for scholars new to the technique to implement DBCTA in their own research. To better equip researchers looking to leverage this technique, this methodological report consolidates current best practices for applying DBCTA into a single, practical guide. In doing so, we provide direction regarding how to make key design decisions and identify valuable resources to help researchers from the beginning of the research process through final publication. Consequently, we advance DBCTA methods research by providing a one-stop reference for novices and experts alike concerning current best practices and available resources.