← 論文一覧に戻る

Linguistic Characteristics of Corporate Narrative Disclosure in the Digital Era: A Systematic Review

デジタル時代における企業ナラティブ開示の言語特性：系統的レビュー (AI 翻訳)

Nguyen Hoang Thai, Vu Van Huong

Journal of economic surveys (Print)📚 査読済 / ジャーナル2026-08-13#開示インフラ
DOI: 10.1111/joes.70151
原典: https://doi.org/10.1111/joes.70151

🤖 gxceed AI 要約

日本語

本研究は、2010年から2026年初頭までの205件の論文をTCCMフレームワークで系統的にレビューし、企業のナラティブ開示における言語特性（トーン、可読性、複雑性、感情、不確実性、将来志向言語）を分析。これらの特性が企業・ガバナンス・経営者・制度要因の結果であると同時に、投資家やアナリスト等の判断に影響を与えることを示す。デジタル開示環境への移行を明らかにし、理論・方法・文脈のギャップを指摘する。

English

This study systematically reviews 205 articles (2010-2026) using the TCCM framework to analyze linguistic characteristics of corporate narrative disclosure, such as tone, readability, complexity, sentiment, uncertainty, and forward-looking language. It finds these characteristics are outcomes of firm, governance, managerial, and institutional factors while influencing investor and analyst decisions. The review highlights a shift to digital disclosure environments and identifies gaps for future research.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示や有報のナラティブ記述が注目される中、言語特性の体系的整理は開示実務の質向上に示唆を与える。デジタル開示の進展を踏まえた今後の研究課題を提示しており、日本の開示制度設計にも参考になる。

In the global GX context

Globally, this review synthesizes evidence on narrative disclosure linguistics, relevant to ISSB and CSRD frameworks that emphasize qualitative disclosures. It provides a comprehensive map of linguistic characteristics and their determinants, aiding researchers and standard-setters in understanding how digital transformation shapes disclosure quality.

👥 読者別の含意

🔬研究者:Provides a comprehensive framework and research gaps for studying narrative disclosure linguistics in digital contexts.

🏢実務担当者:Offers insights into how linguistic features of disclosures affect stakeholder perceptions, useful for crafting effective ESG reports.

🏛政策担当者:Highlights the importance of linguistic quality in disclosure standards, informing future regulatory guidance.

📄 Abstract（原文）

Narrative disclosure has become an essential component of corporate communication as digital technologies reshape how firms interact with stakeholders. The rise of e‐government and corporate digital transformation has been accompanied by profound changes in corporate disclosure practices, including greater transparency, wider adoption of digital reporting, and the expansion of disclosure across ESG reports, corporate websites, and FinTech platforms. This study systematically reviews 205 articles published between 2010 and early 2026 using the Theory, Context, Characteristics, and Methodology (TCCM) framework. The review finds that prior research primarily examines linguistic characteristics, including tone, readability, complexity, sentiment, uncertainty, and forward‐looking language. These characteristics function as outcomes of firm, governance, managerial, and institutional factors while influencing the judgments and decisions of investors, analysts, auditors, creditors, consumers, and digital platform users. The review also reveals a shift from traditional disclosure settings to digital communication environments. Methodologically, the literature is dominated by archival data, econometric analysis, and computational text analysis, whereas qualitative, experimental, and mixed method studies remain less common. By synthesizing fragmented evidence, this study develops an integrated understanding of how e‐government and corporate digital transformation jointly reshape corporate narrative disclosure. It also identifies theoretical, methodological, and contextual gaps to guide future research.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。