Linguistic Deception Cues in Selected Narrative Disclosures Contained in Prospectuses of Failed and Non-Failed New Zealand Finance Companies

Type of content
Theses / Dissertations
Publisher's DOI/URI
Thesis discipline
Accountancy
Degree name
Master of Commerce
Publisher
University of Canterbury. Accounting and Information Systems
Journal Title
Journal ISSN
Volume Title
Language
Date
2013
Authors
Chang, Ava
Abstract

With the judicial system worldwide investigating finance companies for misleading disclosures, deception has become a topical issue. However, deception is an area that has historically not been favoured in academia. The paper aims to determine whether disclosure practices of failed companies show more characteristics of deception than those of viable companies. The research will involve a mixture of qualitative and quantitative methodologies, including the use of content analysis and the software DICTION. An index of deception is constructed. The higher the deception score, the more deceptive the authors are deemed to be. This study tests this argument with respect to the prospectuses of a sample of failed and non-failed New Zealand finance companies.

Description
Citation
Keywords
linguistic, narratives, deception, finance companies, CEO Letters, DICTION
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
Rights
Copyright Ava Chang