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The effect of manager-specific optimism on the tone of earnings conference calls
14 references·16 citing·44 second hopsampled
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2010What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure1,232 cited
  • 2008Are Investors Influenced By How Earnings Press Releases Are Written?895 cited
  • 2013Tone Management862 cited
  • 2011Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*699 cited
  • 2011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*652 cited
  • 2012Detecting Deceptive Discussions in Conference Calls601 cited
  • 2011Disclosure Tone and Shareholder Litigation597 cited
  • 1999An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium595 cited
  • 2011Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A577 cited

Cited by

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2016
Textual Analysis in Accounting and Finance: A Survey
2,279 cited
  • 2017Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach591 cited
  • 2014Linguistic Complexity in Firm Disclosures: Obfuscation or Information?494 cited
  • 2017CFO Narcissism and Financial Reporting Quality425 cited
  • 2017Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media382 cited
  • 2017Narcissism is a bad sign: CEO signature size, investment, and performance315 cited
  • 2020Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone278 cited
  • 2014Masculinity, Testosterone, and Financial Misreporting273 cited
  • 2016The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory269 cited
  • 2022Textual Analysis in Accounting: What's Next?*246 cited
  • 2015The Use of Word Lists in Textual Analysis244 cited
  • 2016Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research225 cited
  • 2016Project description and crowdfunding success: an exploratory study224 cited
  • 2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
  • 2018Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?182 cited
  • 2018Hear Me Write: Does CEO Narcissism Affect Disclosure?179 cited