Translating financial statements into English as a means to attract foreign investors: a corpus study of textual fit of Polish consolidated financial statements

• Wasilewska, Katarzyna ^[1]
  1. [1] University of Warsaw

     University of Warsaw

     Warszawa, Polonia

     
• Localización: MonTI: Monografías de traducción e interpretación, ISSN 1889-4178, ISSN-e 1989-9335, Nº. 16, 2024 (Ejemplar dedicado a: Repensar la (des)globalización y su impacto en la traducción: desafíos y oportunidades en la práctica de la traducción jurídica / Rethinking (de)globalisation and its impact on translation: challenges and opportunities for legal translators / coord. por Robert Martínez Carrasco , Anabel Borja Albi , Łucja Biel), págs. 390-414
• Idioma: inglés
• DOI: 10.6035/MonTI.2024.16.12
• Enlaces
  • Texto completo
• Resumen
  • Deutsch

    Handelsgesellschaften sind generell bestrebt, ihren Marktwert zu maximieren. Eines der Mittel, um dies zu erreichen, besteht darin, ausländische Investoren anzuziehen. Aus diesem Grund stellen die Unternehmen Informationen für Investoren nicht nur in der Sprache des Landes, in dem sie registriert sind, sondern auch in anderen Sprachen zur Verfügung. Sie übersetzen diese Informationen vor allem in die englische Sprache Aufgrund ihres Status als lingua franca. Ziel dieser Studie ist es, die englischen Übersetzungen der Konzernabschlüsse polnischer börsennotierter Unternehmen zu untersuchen und ihre textliche Übereinstimmung (aus dem Englischen: textual fit) mit den Konzernabschlüssen britischer und US-amerikanischer Unternehmen zu bewerten. Die Analyse umfasst den rechtlichen Kontext der Darstellung von Konzernabschlüssen und eine Korpusanalyse der in diesen Dokumenten verwendeten Sprache. Die Ergebnisse zeigen, dass trotz der Unterschiede zwischen den einzelnen Übersetzungen, diese geeignet sind, ausländische Investoren anzuziehen.

  • English

    Commercial companies generally seek to maximise their market value. One of the means to achieve that is to attract foreign investors. Consequently, companies present information for investors not only in the language of the country of their registration, but also in other languages. They translate the information predominantly into English due to its status as a lingua franca. The aim of this study is to investigate the English translations of the consolidated financial statements of Polish listed companies and assess their textual fit to the consolidated financial statements prepared by UK and US companies. The analysis covers the legal context of the preparation of consolidated financial statements and a corpus analysis of the language used in these documents. The results show that although there is variation between particular translations, they are fit for the purpose of attracting foreign investors.

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