The so-called letter to shareholders is particularly important, since it allows the CEO to come forth and describe the company's operations in a rather personal tone. Kristina Jonäll, researcher and teacher at the University of Gothenburg's School of Business, Economics and Law has taken a close look at a number of letters to shareholders and the pictures of the companies they convey.
'An annual report is so much more than a financial report. It is one of the company's most important products used to communicate how it should be perceived, both internally and externally, and what values it wants to be associated with,' says Jonäll, who recently defended her doctoral thesis 'VD:n har ordet - bilden av det Goda Företaget - text och siffror i VD-brev'.
Jonäll for example studied the letters to shareholders in the annual reports published by three Swedish major companies: SKF, SCA and Ericsson. She found that all three strive to promote themselves as successful and uniquely able to satisfy all kinds of needs and to 'save the world'.
'The letters to shareholders are widely read and inspire innumerable decisions,' says Jonäll. 'My research sparks questions about how the often well-manicured images promoted in letters to shareholders affect shareholders, what responsibility companies and their managers have and what a good-company image really means.'
Jonäll's findings will for example be used to make students better equipped to critically scrutinise non-financial information in annual reports. The increased knowledge will help business students extend their analyses and make wiser decisions.The thesis was publicly defended on 25 September 2009.
Thesis abstract (in English): http://gupea.ub.gu.se/dspace/bitstream/2077/21017/2/gupea_2077_21017_2.pdfFor more information, please contact:
A high resolution picture of Kristina Jonäll can be found at: http://www.hgu.gu.se/item.aspx?id=19346
Helena Aaberg | idw
Microtechnology industry is hiring – positive developments of past years continue
09.04.2018 | IVAM Fachverband für Mikrotechnik
RWI/ISL-Container Throughput Index with minor decline on a high overall level
20.03.2018 | RWI – Leibniz-Institut für Wirtschaftsforschung
New design tool automatically creates nanostructure 3D-print templates for user-given colors
Scientists present work at prestigious SIGGRAPH conference
Most of the objects we see are colored by pigments, but using pigments has disadvantages: such colors can fade, industrial pigments are often toxic, and...
Scientists at the University of California, Los Angeles present new research on a curious cosmic phenomenon known as "whistlers" -- very low frequency packets...
Scientists develop first tool to use machine learning methods to compute flow around interactively designable 3D objects. Tool will be presented at this year’s prestigious SIGGRAPH conference.
When engineers or designers want to test the aerodynamic properties of the newly designed shape of a car, airplane, or other object, they would normally model...
Researchers from TU Graz and their industry partners have unveiled a world first: the prototype of a robot-controlled, high-speed combined charging system (CCS) for electric vehicles that enables series charging of cars in various parking positions.
Global demand for electric vehicles is forecast to rise sharply: by 2025, the number of new vehicle registrations is expected to reach 25 million per year....
Proteins must be folded correctly to fulfill their molecular functions in cells. Molecular assistants called chaperones help proteins exploit their inbuilt folding potential and reach the correct three-dimensional structure. Researchers at the Max Planck Institute of Biochemistry (MPIB) have demonstrated that actin, the most abundant protein in higher developed cells, does not have the inbuilt potential to fold and instead requires special assistance to fold into its active state. The chaperone TRiC uses a previously undescribed mechanism to perform actin folding. The study was recently published in the journal Cell.
Actin is the most abundant protein in highly developed cells and has diverse functions in processes like cell stabilization, cell division and muscle...
08.08.2018 | Event News
27.07.2018 | Event News
25.07.2018 | Event News
17.08.2018 | Materials Sciences
17.08.2018 | Information Technology
17.08.2018 | Physics and Astronomy