دانلود ترجمه مقاله توضیحاتی در مورد ادراه شرکت غیر انطباقی: تحلیل بلاغی
ترجمه در قالب فایل Word و قابل ویرایش میباشد
سال انتشار:2017
تعداد صفحه ترجمه:26
تعداد صفحه فایل انگلیسی:24
موضوع انگلیسی :Explanations for corporate governance non-compliance: A
rhetorical analysis
موضوع فارسی:دانلود ترجمه مقاله توضیحاتی در مورد ادراه شرکت غیر انطباقی: تحلیل بلاغی
چکیده انگلیسی:A central element of many corporate governance codes is the ‘comply-or-explain’ system,
whereby companies not complying with corporate governance codes are required to
provide explanations for each item of non-compliance. This paper develops a typology for
examining the rhetorical strategies companies use to persuade audiences of the need to
explain rather than comply. Employing a meaning-oriented content analysis approach, the
typology is applied to analyse explanations for noncompliance with the UK’s Corporate
Governance Code. The sample comprises non-compliance explanations of UK FTSE
100 companies over two periods (2004/05 and 2011/12). These periods were chosen as they
follow substantial changes made in the UK’s 2003 Code and 2010 Code. There were 63 (43)
(2004/05 with 2011/12 in brackets) companies not complying with one or more provisions
of the Code and 146 (71) explanations for non-compliance. Key rhetorical strategies
identified in non-compliance explanations include ‘minimization of negative feelings’ (the
damage is not too serious), the use of ‘weasel words’ which disguise non-compliance and
‘transcendence’ (ends justify means). The research shows there is increased use of
rhetorical strategies in non-compliance explanations in 2011/12 compared with 2004/05,
and the strategies found seem more orientated towards misleading explanations than
meaningful convincing rationales. The use of such strategies may lead to mistrust by the
market or may damage the ‘comply-or-explain’ system itself. Valid explanations are critical
to the working of the ‘comply-or-explain’ system. Understanding the use of rhetoric can be
helpful in assessing those explanations
چکیده فارسی:سیستم " انطباق یا توضیح " براساس انعطاف‌پذیری رویکرد " یک اندازه برای هر سایزی تطابق دارد
