The research you are referring to is likely the book , authored by Muchun Wan and published by Springer in 2022.
: The author suggests that Chinese banks should "recontextualize" their English-language reports to better align with the reading habits of international stakeholders, emphasizing clarity and visual interaction. Related Scholarly Perspectives CSR Image Discursive Construction of Banks and ...
Other researchers have explored similar themes within the banking sector: The research you are referring to is likely
The book establishes an inter-disciplinary discourse evaluation framework that analyzes Chinese and American banks' CSR reports across four primary dimensions: The study explores how financial institutions use language
: The emotional tone and attitude conveyed in the reports.
The study explores how financial institutions use language to build their international reputations and the subsequent impact this has on investors and financial performance.
: Discursive features serve as signals to investors, rhetorically influencing their perceptions of a bank's value. The study found that readability indicators are particularly influential on capital market performance.