Search results for "Understatement"
showing 5 items of 5 documents
Four Potential Meanings of Double Negation
2016
The figurative use of double negations (not uninteresting, not unhappy) has been described by linguists and rhetoricians with regards to the rhetorical figure litotes. Both mitigation and strengthening have been proposed as aims of litotes (Horn, 1989; Krifka, 2007; van der Wouden, 1996). An analysis of the construction nicht un-adjective (not un-adj.) on the basis of German corpora leads to a coherent system of pragmatic functions for this sort of double negations. The construction can function as denial, potential presumption denial, mitigation or understatement. Nevertheless, litotes exemplifies the “indeterminate nature of figurative meaning” as suggested by Colston/Gibbs (2012: 259) in…
On the relation of irony, understatement, and litotes
2016
The aim of this paper is to clarify the distinctive and the shared features of the three phenomena: irony, understatement, and litotes. These rhetorical figures have been defined as synonymous, distinct or overlapping in various accounts. This indicates an interrelation but also a need for clearer definitions. Here, each of these rhetorical figures is defined via two jointly necessary conditions. This approach sharpens the categories, enables clear-cut distinctions and helps to explain cases of overlap. German corpus data and examples from the literature as a basis, allow differentiating between cases of understatement as a means of irony, and cases of litotes as a means of understatement. …
Balance sheet versus earnings conservatism in Europe
2004
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United Kingdom, Germany, France, Switzerland, the Netherlands, Italy, Spain and Belgium), and assessing the statistical significance of the differences among them. The definitions of conservatism that we use are, on the one hand, the Feltham and Ohlson (1995) definition, which implies a persistent understatement of book value of shareholders' equity (balance sheet conservatism). On the other hand, we use the one proposed by Basu (1997), that is, a time…
On the Persistent Understatement of Shareholder's Equity Around Europe
2003
We examine the existence of balance sheet conservative practices by listed companies in seven European countries, analysing the differences among them. Our results show that in every country under study there are conservative practices that lead to a persistent understatement of operating assets with respect to market value. This understatement could be mainly attributable to the usage of historic cost accounting as well as to the non-recognition of certain intangible assets. We also find that in code-law based countries balance sheet conservative practices are much more pronounced. Additionally, we analyse whether our results are influenced by a different sample composition, and if spuriou…
Over - And Understatements In Bishop Czaja’s Pastoral Letter To His Diocesans
2020
The Catholic Church is the largest religious faction in Poland, the country being organisationally divided into church dioceses governed by bishops. The letter by the bishop of Opole, Andrzej Czaja may be read in more than one way. One of them is the bona fide (i.e., good faith) one, the reading which assumes his sincerity, presumably the one that had been intended by the author for his diocesans to use. The other is less cooperative and sees some cases of over- and understatements in the text. This can be linguistically studied using the pragmatic theories of H.P. Grice and G.N. Leech. The present paper addresses both these readings as they fit into a global picture. Every lay person is to…