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作 者:王立非[1] 李炤坤 WANG Lifei;LI Zhaokun
机构地区:[1]对外经济贸易大学英语学院
出 处:《外语教学理论与实践》2018年第3期56-62,共7页Foreign Language Learning Theory And Practice
基 金:国家社科基金一般项目"中外上市公司年报话语对资本市场的影响预测对比分析"(16BYY178)的资助成果
摘 要:本研究以互文性为理论框架,运用语料库与定量统计方法,对比分析中美500强上市企业年报文本的互文性特征,试图发现年报互文性特征与企业绩效之间的相关性。研究发现:1)中美总裁致辞在文本特征层面存在差异,中文总裁致辞篇幅较短,少用被动结构和第一人称单复数代词;2)中美年报总裁致辞在互文性特征层面存在共性与差异,均使用直接引语,披露绩效信息存在显著差异,但披露前瞻性信息未见显著差异,两类年报存在语块重复,直接引语的数量与侧重点不同。本研究对商务话语研究、商务英语教学和企业传播具有一定启示。This study investigated and compared the intertextuality and interdiscursivity of annual reports published by Chinese and American listed companies from World Top 500 with a corpus-based quantitative analysis approach. It tried to figure out whether the intertextuality and interdiscursivity of annual reports have any impact on the corporate financial performance. The study found that 1 ) the textual features of Chinese and American CEO statements are different. The length of Chinese CEO statement is relatively shorter and the number of passive sentence structures and first-person pronouns are smaller than American CEO statement; 2) intertextuality and interdiscursivity between Chinese and American CEO statements share similarities and differences. There are significant differences on performance disclosure but no significant differences on forward-looking information disclosure in the use of explicit references. Lexical chunk repetition was discovered in both types of statements while the number and emphasis of explicit references is different ; 3 ) some inter-textual and inter-discursive features of CEO statements have impacts on the corporate performance. The amount of performance and forward-looking information in Chinese CEO statement negatively correlated with the rate of return on equity ( ROE ) and earnings per share ( EPS ) and the frequency of reporting verbs in English statements negatively correlated with EPS. Other inter-textual features did not show any significant impact. This study has implication for business discourse analysis, business English teaching and corporate communication.
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