Herman Cappelen and Ernie Lepore, "On an Alleged Connection Between Indirect Speech and the Theory of Meaning"

The mistaken assumption (MA) shared by almost all semantics is that indirect reports of what is said are relevant to the semantic content of sentences. Reports of what is said are deeply context sensitive (both to features of the context of utterance and to features of the reporting context), whereas semantic content is supposed to reflect context-invariant features of linguistic activity.