September 11 impact on corporate disclosures

Authors

Sanja Pupovac, University of WollongongFollow
Juergen Seufert, University of Nottingham Ningbo ChinaFollow

RIS ID

100121

Publication Details

Pupovac, S. & Seufert, J. (2015). September 11 impact on corporate disclosures. Sydney International Business Research Conference (pp. 1-1). Sydney, Australia: Australian Academy of Business Leaders.

Link to publisher version (URL)

Sydney International Business Research Conference

Abstract

The calamities of September 11, 2001 cost thousands of lives, resulted in severe human suffering and had a dramatic impact on the economic situation of the aviation industry. The purpose of this paper is to examine 'post' narrative disclosures in annual reports of the two airlines involved in the event. Using discourse analysis we highlight the use of narratives to protect and maintain corporate legitimacy. The results indicate how two airlines used narrative devices differently to frame and communicate the calamities and aftermaths of the event providing a deeper understanding of the disclosure practises and communication after disasters.