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中美商业银行年报“管理层讨论与分析”中的元话语探讨

论文作者:留学生论文论文属性:硕士毕业论文 thesis登出时间:2021-06-26编辑:vicky点击率:3500

论文字数:49552论文编号:org202106191658064673语种:英语 English地区:中国价格:$ 66

关键词:英语论文提纲管理层讨论与分析文本组织对比修辞学

摘要:本文是一篇英语论文提纲研究,本研究以语料库为基础,探讨中美商业银行管理讨论与分析中的元话语现象。在最后一章中,我们将总结主要的发现、理论贡献和启示、局限性以及未来的研究方向。

笔者认为在词汇层面,对两个语料库的元语篇的频率和分布进行了语料库分析。定量研究结果表明,元话语在医学与医学中具有广泛的应用前景。


CHAPTER ONEINTRODUCTION


1.1 Research orientation

This thesis sets out to explore the use of metadiscourse in Management Discussionand Analysis (MD&A), a typical form of accounting narratives disclosed in corporateannual reports, from Chinese and American commercial banks listed on the 2019Fortune Global 500 based on a comparative and corpus approach.

More specifically, it endeavors to 1) investigate and compare the frequencies anddistribution of metadiscourse devices in MD&A reports from Chinese and Americancommercial banks; 2) explore how metadiscourse devices are used in MD&A reportsto enhance the effectiveness of communication; 3) discuss the possible factors thatmay contribute to the observed patterns of metadiscourse in MD&A released bycommercial banks from these two countries.

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1.2 Rationale

Management Discussion and Analysis1is a section of narrative financial disclosure incorporate annual reports mandated by the U.S. Securities and Exchange Commission(SEC) since 19802. The financial condition, changes in financial condition, and resultsof operations, as well as significant trends and risks that have shaped the past or mightshape the company’s future, are often addressed in this section (SEC, 2007). MD&Anot only contains the most relevant information for investors and analysts (Dutta,Fuksa, & Macaulay, 2019) but also provides contexts for the interpretation of the numerical financial statements and allows investors to see the company through themanagement’s perspective (Bochkay, 2014). Thus, it is arguably the most read andmost important section in an annual report (Rogers & Grant, 1997; Tavcar, 1998).

As an important form of business communication, MD&A reduces informationasymmetry and agency conflicts between a company’s managers and its outsidestakeholders (Davis & Tama-Sweet, 2012). Thus, it is critical to the functioning of atransparent and efficient capital market. In practice, however, the quality of MD&Aoften fails to meet the requirements and expectations of regulators and investors. Inthe early days of its introduction, MD&A barely contains any meaningful informationother than mechanistic commentary on financial statements (Kent, 1982). A study in1989 initiated by the SEC revealed that 95 percent of the MD&A analyzed weredeficient (Bryan, 1997). Over the years, the SEC had published a dozen ofexplanatory guidance to improve the quality of MD&A. Li (2010), however, finds thatthe informativeness of MD&A has not changed over time, even after theSarbanes-Oxley Act3.

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CHAPTER TWOLITERATURE REVIEW


2.1 Previous studies on MD&A

MD&A is a dynamic topic in accounting research. In order to develop a deeperunderstanding of its significance in the capital market, we will first review therationale of MD&A and the development of MD&A in America and China. On thatbasis, we will continue to review the focus of current literature on MD&A, namely thequality and linguistic features of MD&A disclosure.

2.1.1 Rationale for the MD&A mechanism

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