Ideological representation of financial reporting in mutual funds by critical discourse analysis

Critical discourse analysis is a new approach in discourse analysis that in recent decades, it has been used in a wide range of research in the fields of literature and psychology. Central to this type of analysis is that discourse is an important form of social functioning; discourse is an important form of social function that reproduces and changes knowledge, identities, and social relationships, including power relations. This research aims to evaluate efficiency of mutual funds by the method of data envelopment analysis and to evaluate Ideological representation of financial reporting in mutual funds by critical discourse analysis.. The interval is begun from 2018 until the end of the spring of 2020 and all stock mutual funds form the statistical society. Also 35 mutual funds is a statistical sample. The results show that the average number of positive and negative words is significantly different between the two groups of high efficiency mutual funds and low efficiency mutual funds.