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Beyond cheap talk: management's informative tone in corporate disclosures
16 references·6 citing·38 second hop
Beyond cheap talk: management's informative tone in corporate disclosures (2019)Beyond cheap talk: management's informati…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…The Brain Gain of Corporate Boards: Evidence from China (2014)The Brain Gain of Corporate B…Tone Management (2013)Tone ManagementWhen Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)The Effect of Disclosures by …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Giving Content to Investor Se…Law, finance, and economic growth in China (2005)Law, finance, and economic gr…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China (2024)Impression management, forwar…Share pledge and qualitative information disclosures: Evidence from the tone of management discussion and analysis (2023)Share pledge and qualitative …Does peer firms’ tone affect corporate investment? Evidence from China (2023)Does peer firms’ tone affect …Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort (2021)Once Bitten, Twice Shy: The E…Corporate Innovation and Disclosure Strategy (2021)Corporate Innovation and Disc…Corporate Culture and Innovation: A Tale from an Emerging Market (2021)Corporate Culture and Innovat…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Thirteen Ways to Look at the Correlation Coefficient (1988)Uniting the Tribes: Using Text for Marketing Insight (2019)Climate Change News Risk and Corporate Bond Returns (2020)Deep learning for financial applications : A survey (2020)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The General Theory of Employment, Interest and Money. (1936)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Legal Determinants of External Finance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Capitalism with Chinese Characteristics (2008)Growing Like China (2011)The Fundamental Institutions of China's Reforms and Development (2011)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management and investor protection: an international comparison (2003)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market4,822 cited
  • 2005Law, finance, and economic growth in China4,481 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2009The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis

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1,022 cited
  • 2013Tone Management862 cited
  • 2014The Brain Gain of Corporate Boards: Evidence from China853 cited
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    • 2021Corporate Innovation and Disclosure Strategy18 cited
    • 2023Share pledge and qualitative information disclosures: Evidence from the tone of management discussion and analysis17 cited