The Language Of Annual Reports As An Indicator Of The Organizations? Financial Situation
Annual reports are documents prepared by organizations. These are also one of the most used channels of information disclosure to stakeholders and often used as a promotional tool of the organization itself. This paper presents the study of the language contained in annual reports and their relation with the results, of 14 listed organizations on the PSI20, using two types of data: quantitative data and qualitative data. The results proved that organizations are not indifferent to the communication of information through annual reports, and that performance affects the way organizations communicate their results.