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Banks’ Annual Reports: An Overview of the Linguistic Means Used to Express Evaluation

Authors: MALAVASI, Donatella;

Banks’ Annual Reports: An Overview of the Linguistic Means Used to Express Evaluation

Abstract

The paper concentrates on the lexical expressions of evaluation in Banks’ Annual Reports, along the so-called Value dimension in terms of ‘good-ness’ or ‘bad-ness’, and confirms the notion –already brought home by Garzone (2004) for Annual Company Reports as a text genre – that although in theory these documents are supposed to have “an essentially objective, ‘ideational’ focus, in actual fact an element of involvement and stance is inherent in the genre itself” (Garzone 2004:317). In particular, the study focuses on the descriptive and narrative sections of Reports and is based on the words group(s), bank(s), business(es) and service(s), considering not only the frequency of such evaluative items, but also looking at their meaning in context, in a qualitative perspective. Results indicate a predominance of laudatory adjectives and verbs, which can be traced back to the function that evaluation is used to accomplish in ARs, i.e. to build a positive image of the bank, expressing its points of strength and values, for the sake of clients and potential investors.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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