Abstract:
This thesis analyzes the institutional influences and narrative intentions in management reports and letters to stakeholders from a selected American firm annual reports, namely The Coca-Cola Company in order to provide data resulting from a qualitative examination of financial statements, a field of research which is currently evolving.
In fact, the informational value of financial statements has traditionally been limited to items such as earnings, earnings components and financial ratios, while not much attention has been paid to the narrative sections directed at stakeholders.
The following sections will examine the relationship between companies’ actions and results, communicative intentions and institutional influences.
The findings support the idea that firms use communication techniques which are determined not only by internal dynamics but also by external sociological and cultural contexts.
