Financial Disclosure and Customer Satisfaction: Do Companies Talking the Talk Actually Walk the Walk?
Using the emerging technology of large-scale textual analysis, this study examines the use of the term ‘customer satisfaction’ and its variants in the annual reports issued by publicly traded U.S. corporations and filed with the Securities and Exchange Commission as Form 10-K. We document the freque...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2016
|
| In: |
Journal of business ethics
Year: 2016, Volume: 139, Issue: 1, Pages: 29-45 |
| Further subjects: | B
American Customer Satisfaction Index
B Signaling B Business Ethics B Customer satisfaction B textual analysis B 10-K B Financial disclosure |
| Online Access: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | 1785659308 | ||
| 003 | DE-627 | ||
| 005 | 20230710121233.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220112s2016 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10551-015-2612-6 |2 doi | |
| 035 | |a (DE-627)1785659308 | ||
| 035 | |a (DE-599)KXP1785659308 | ||
| 035 | |a (DE-He213)s10551-015-2612-6-e | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Balvers, Ronald J. |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Financial Disclosure and Customer Satisfaction: Do Companies Talking the Talk Actually Walk the Walk? |
| 264 | 1 | |c 2016 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a Using the emerging technology of large-scale textual analysis, this study examines the use of the term ‘customer satisfaction’ and its variants in the annual reports issued by publicly traded U.S. corporations and filed with the Securities and Exchange Commission as Form 10-K. We document the frequency of the term’s occurrence in 10-Ks over the 1995–2013 period and the differences in usage across industries. We then relate the term’s usage in 10-Ks to subsequent scores from the American Customer Satisfaction Index (ACSI) to determine whether management’s discussion of customer satisfaction in financial disclosures is credible. The commitment of management to shareholders versus, more broadly, stakeholders is a central question in business ethics, and the integrity of management communication is a fundamental construct in the American Marketing Association’s Statement of Ethics. We document a complex relation between management’s discussion of customer satisfaction and subsequently reported satisfaction. We find that the general use of customer satisfaction (and similar terms) in 10-K documents is negatively correlated with subsequent ACSI scores. However, for retail firms, when the phrase is located near words indicating measurement or monitoring of the phenomenon, the empirical relation is reversed and becomes positive. | ||
| 650 | 4 | |a textual analysis | |
| 650 | 4 | |a 10-K | |
| 650 | 4 | |a Signaling | |
| 650 | 4 | |a Financial disclosure | |
| 650 | 4 | |a Customer satisfaction | |
| 650 | 4 | |a Business Ethics | |
| 650 | 4 | |a American Customer Satisfaction Index | |
| 700 | 1 | |a Gaski, John F. |e VerfasserIn |4 aut | |
| 700 | 1 | |a McDonald, Bill |e VerfasserIn |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht : Springer, 1982 |g 139(2016), 1, Seite 29-45 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:139 |g year:2016 |g number:1 |g pages:29-45 |
| 856 | |3 Volltext |u http://www.jstor.org/stable/44164207 |x JSTOR | ||
| 856 | |u https://macsphere.mcmaster.ca/bitstream/11375/19060/1/sbv_wp_2014-02.pdf |x unpaywall |z Vermutlich kostenfreier Zugang |h repository [oa repository (via OAI-PMH title and first author match)] | ||
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-015-2612-6 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 935 | |a mteo | ||
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4033718206 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1785659308 | ||
| LOK | |0 005 20220112043848 | ||
| LOK | |0 008 220112||||||||||||||||ger||||||| | ||
| LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-30#8AFD52B396683F665841A54EF54F1F3119666422 | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 866 |x JSTOR#http://www.jstor.org/stable/44164207 | ||
| LOK | |0 935 |a ixzs |a ixrk |a zota | ||
| OAS | |a 1 | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||