- Narrative disclosure tone🔍
- Beyond narrative disclosure tone🔍
- Narrative Disclosure Tone and Bank Riskiness🔍
- Beyond Narrative Disclosure Tone🔍
- Corporate tax avoidance and narrative disclosure tone🔍
- Narrative Disclosure and Earnings Performance🔍
- Full article🔍
- Tone of narrative disclosures and earnings management🔍
Narrative disclosure tone
Narrative disclosure tone: A review and areas for future research
Our review of 64 studies aims to analyze tone measurements and areas of debate in NDT literature and to suggest avenues for future research.
Beyond narrative disclosure tone: The upper echelons theory ...
Using computerised textual analysis, our findings suggest that both observed and unobserved CEOs characteristics drive positive tone in the UK context and this ...
Narrative Disclosure Tone and Bank Riskiness: Does Economic ...
We investigate the association between narrative disclosure tone (NDT) and bank riskiness and examine how this association is influenced by ...
Narrative disclosure tone: A review and areas for future research
Our review of 64 studies aims to analyze tone measurements and areas of debate in NDT literature to suggest avenues for future research.
Beyond Narrative Disclosure Tone: The Upper Echelons Theory ...
These results have significant implications for top management, policy makers, regulators and the users of financial reporting. Keywords: Narrative tone, ...
Corporate tax avoidance and narrative disclosure tone
However, while the literature on narrative disclosure tone is growing, there is still limited research on the determinants of narrative ...
Narrative disclosure tone: A review and areas for future research
By Hesham Bassyouny, Tarek Abdelfattah and Lei Tao; Abstract: Numerous studies have examined Narrative Disclosure Tone (NDT) in different ...
Narrative Disclosure and Earnings Performance - jstor
Managers might also adjust the tone of R&D disclosures to spin earnings news or to obfuscate earnings performance, as shown in Li (2008). In contrast, under the.
Full article: Disclosure Tone and Short-Selling Pressure
Managers must follow the generally accepted accounting principles (GAAP) when reporting earnings, but there are no such guidelines for narrative disclosures ( ...
Narrative disclosure tone: A review and areas for future research
Numerous studies have examined Narrative Disclosure Tone (NDT) in different channels of financial reporting over the past decade. Our review of ...
Tone of narrative disclosures and earnings management: UK evidence
It shows the readability of the narrative content as an important signal about a firm's current performance and prospects. This paper recommends ...
Strategic Use of Tone in Disclosures by Lisa Knacker, Anna Rohlfing ...
The tone in the narrative part of annual reports is associated with reactions by capital markets. Managers can thus use the tone ...
Tone of language, financial disclosure, and earnings management
... report accurate information when the news is bad. Kang et al. (2018) find that managers use a flexible tone in the narrative sections of ...
Disclosure Tone and Short-Selling Pressure - Taylor & Francis Online
Voluntary narrative disclosures from earnings press releases and conference calls are not subject to explicit rules about the disclosure format (Henry, 2008).
Narrative disclosure tone in the UK — University of Portsmouth
Using computerised textual analysis, the findings suggest that both observed and unobserved CEO characteristics drive positive tone in the UK context and this ...
Impression Management in Voluntary Narrative Disclosure through ...
Keywords: Impression Management, Chairperson's statement, Disclosure tone, Narrative disclosure, Stakeholder theory. Abstract. Purpose: The ...
Board characteristics and negative disclosure tone - Semantic Scholar
We argue that negative tone measures the descriptiveness of firms' narratives. Narrative disclosures allow firms to place quantitative disclosures in context ...
Narrative Disclosure and Earnings Performance: Evidence from ...
Conducting a content analysis of the detail, tone, and readability of narrative R&D disclosures, I find that managers adjust R&D disclosures ...
Corporate tax avoidance and narrative disclosure tone - R Discovery
Article on Corporate tax avoidance and narrative disclosure tone: a developing country perspective, published in Meditari Accountancy ...
Narrative disclosure tone: A review and areas for future research
Capturing Disclosure Tone in Saudi Arabia: Do Earnings Management and Accounting Conservatism Matter? Fahad Alrobai, Maged M. Albaz. https://doi.org ...