Managerial discourse in financial communication

Company executives often play the role of spokesperson for their companies and their discourses have become a recurring object of study. As such managerial discourse, be it written or spoken is considered as a management tool. This article attempts to identify, describe and understand the function of the managerial discourse as expressed in the letters of presentation of the financial statements of two popular companies in Sri Lanka between2012 and 2016. The lexical identification of the statements formed the basis for the analysis of the discourse that was present in the letters exchanged among executives. The results of the analysis revealed that the executives of these two companies tried their maximum to exert influence on those who read the letters. It was also revealed that two important dimensions of managerial discourse were employed: strategic, which created a desirable image of their companies and marketing, where they tried to promote their company as a product