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Framing in formation: Investigating the face-to-face meetings of analysts and managers
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0001-9646-6320
(English)Manuscript (preprint) (Other academic)
Abstract [en]

This study addresses the conflicting findings in the accounting literature regarding the information benefits of public earnings presentations between analysts and managers. By drawing on a perspective of analysts as framemakers, this study explores how calculative frames are enacted within these interactions. In particular, the presented findings invites a more continuous perspective of analysts’ frame-making by investigating how frames develop in times other than during its original establishment. Based on Swedish field data, this study analyses the interactions between analysts and managers through sociological communication theory. Four observations of the activities at earnings presentations are presented: (1) the difference between analysts’ proactive and reactive activities, (2) the organising of accounting deviations, (3) analysts’ collections of experience, and (4) analysts’ narration of managers. The findings illustrate that calculative frames are continuously destabilised by the accounting reports and reframed through interactions with managers. Furthermore, analysts contribute not only to framing the firm, but also to the overflowing of such frames.

Keyword [en]
Sell-side analysts, calculative frames, earnings presentations, text-and-conversation theory
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-133278OAI: oai:DiVA.org:su-133278DiVA: diva2:958021
Available from: 2016-09-05 Created: 2016-09-05 Last updated: 2016-09-08Bibliographically approved
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Graaf, Johan
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Stockholm Business School
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