Edgar, Victoria C.; Brennan, Niamh M.; Power, Sean Bradley - In: Accounting, Auditing & Accountability Journal 35 (2021) 9, pp. 28-56
Purpose: Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news. Design/methodology/approach: Adopting a close-reading approach to text analysis, the authors analyse three profit warnings of the...