Journal title FINANCIAL REPORTING
Author/s Paola Ramassa
Publishing Year 2011 Issue 2011/2
Language English Pages 31 P. 63-93 File size 752 KB
DOI 10.3280/FR2011-002004
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Financial communication has been studied from a variety of perspectives, largely focusing on features, determinants and outcomes of specific kinds of documents and disclosures. This paper reviews prior literature on the topic with particular regard to research methods in order to identify opportunities for further research. In the light of these open questions, a systemic approach is suggested for future studies on financial communication. According to this perspective, the paper shifts the focus from the analysis of specific messages and documents to the study of financial communication policies and strategy, which result from the interactions of specific choices and elements. To investigate the topic, it proposes the adoption of the case study research strategy and discusses its potential.
Keywords: Financial communication, investor relations, voluntary disclosure, case studies, research method, systemic approach
Paola Ramassa, Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal in "FINANCIAL REPORTING" 2/2011, pp 63-93, DOI: 10.3280/FR2011-002004