外文文献翻译译文原文：ManufacturingCorporateIdentities:AnAnalysisofFinancialStatementFootnoteDisclosuresFinancialreportingoforganizationalperformanceisfacilitatedprimarilythroughfinancialstatementsandtherelatedsupplementaldisclosuresfoundintheannualreportorForm10-K.Standardizedfinancialstatements,suchastheincomestatement,balancesheetandstatementofcashflows,aremostlyuniforminformatandthusprovideforinter-firmcomparisonsofvariousfinancialmetrics.This“boilerplate”formatprovidesforsimple“netincome”or“currentassets”comparisonsbetweenfirmsgiventheuniformityofthecontentcontainedwithineachfinancialstatement;however,therearesupplementaldisclosurescontainedwithinthesereportsthatshouldprovideadditionalinformationtoilluminateandtherebyenhancethefinancialstatementcontent.WepreviouslystudiedaMcDonald-izedorscriptedboilerplatediscourseinplaceforcorporatefinancialreportingthatextendedbeyondthefinancialstatementformat(Hillon&Smith,2004).Duetothelackofspecificrequirementsonmanagementdiscussionandanalysisandfinancialdisclosurefootnoteformatting,theprevailingtheoryonorganizationalidentitysuggeststhatfirmsshouldusefinancialnarrativestodifferentiatethemselvesfromtheircompetitorstherebymanufacturingtheircorporateidentity.Giventhis,weexpectedtofindawidearrayofsupplementalreportingcontentthatwasalsoasuniqueanddifferentiableasthefirmsthemselves.TotestthisweobtainedarandomsamplefromtheS&P500Indexoffirmsandexaminedthefrequencydistributionsofthenumberoffootnotesandrelatedpagenumbertotalscontainedineachofthesupplementalfinancialfootnotedisclosuresfromeachfirmwithinoursample.Wefoundaclusteringtendency,whichissuggestiveofahomogeneousratherthanheterogeneousfirmidentity.Wenextperformedacontentanalysisofthesupplementalfootnotedisclosures.Whenwecategorizedthefootnotesbyactualtitleusingthefirmwiththefewestnumberoffootnotesastheminimum,over70%ofthesamplefirmshadidenticalorsimilarfootnotetitles.Wethenanalyzedtherelatedfootnotecontentandfoundanevenstrongerrelationshipwithover90%ofthefirmsreportingthesameorsimilarcontent.Theimplicationsofourpreliminaryfindingsareimportantinlightofcorporateidentityastheyaremoresupportiveofahomogeneousreportingregimentratherthanaheterogeneousfirmidentity.Weconcludewiththeseimplicationsandtheneedforfurtherresearchinthisarea.Theoriginsofresearchintoorganizationalidentitycanbetracedbackmuchfurtherthanthefieldoforganizationstudiesitself.Forinstance,thelooking-glassselfwasaphrasecoinedbyoneoftheluminariesinthefieldofsociology(Cooley,1909)todescribetheconstructionofidentityasareflexivesocializationprocess.Welookintothemirrorofsocietytoseehowothersviewandjudgeourbehavior,andovertime,adistinctiveidentityisshapedandconstructed(Tischler,2002).Corporateidentitiescanalsobeviewedastheproductsofreflexivesocialinteraction,asannualreports,financialdisclosures,andfeedbackfrombothshareholdersandregulatingentitiesconstituteaprocessthatisanalogoustolookingintoamirrortobothassessandinfluencetheperceptionsofsociety.Glynn,Barr,&Dacin(2000,p.730-731)haveobservedthat“becauseanidentityisself-reflexive,itinfluenceshowtheorganization’sstrategicissuesaredefinedandresolved.”However,themajordifficultyinassessingthesocialinfluencesonidentityconstructionisthenecessityofidentifyingthesalientcontextualfactorsthatenableseparationofanorganizationfromitsenvironment,aswellascategorizationofcomponentswithinthe...
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