Stance in CEO statements from U.S. and Vietnamese banks’ annual reports: A corpus-based cross-cultural study

This corpus-based study investigates the grammatical stance constructions in CEO statements within the annual reports of U.S. and Vietnamese banks from 2020 to 2022. The findings indicate that modality is the dominant stance type followed by attitudinal and epistemic stance markers. Both groups of bank leaders favor desire/intention/decision verbs with infinitive complement clauses, certainty/likelihood verbs controlling complement clauses, and volition/prediction modality. But variations exist in the specific stance devices employed to shape corporate image and engage with stakeholders. These findings provide insights into cross-cultural corporate discourse in the banking sector and have valuable implications for business writing and professional communication.