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Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China
16 references·8 citing·40 second hopsampled
Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China (2021)Effect of positive tone in MD&A disclosur…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom (2009)Financing Innovation and Grow…Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure (2008)Back to the Beginning: Persis…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Partial adjustment toward target capital structures (2005)Partial adjustment toward tar…Do Firms Rebalance Their Capital Structures? (2005)Do Firms Rebalance Their Capi…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…The Cash Flow Sensitivity of Cash (2004)The Cash Flow Sensitivity of …Testing Trade-Off and Pecking Order Predictions About Dividends and Debt (2002)Testing Trade-Off and Pecking…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…The theory and practice of corporate finance: evidence from the field (2001)The theory and practice of co…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…The Capital Structure Puzzle (1984)The Capital Structure PuzzleDoes ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text (2025)Does ESG rating divergence ex…Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China (2024)Impression management, forwar…Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market (2024)Asymmetric Tone in Management…Annual report readability and trade credit financing: Evidence from China (2024)Annual report readability and…Management's tone in MD&A disclosure and investment efficiency: Evidence from China (2023)Management's tone in MD&A dis…Does climate risk exposure affect corporate leverage adjustment speed? International evidence (2023)Does climate risk exposure af…Narrative disclosure tone: A review and areas for future research (2022)Narrative disclosure tone: A …Customers' annual report tone and suppliers' innovation decisions: evidence from China (2022)Customers' annual report tone…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? 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References

  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 1984The Capital Structure Puzzle7,520 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data6,527 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2001The theory and practice of corporate finance: evidence from the field5,947 cited
  • 2004The Cash Flow Sensitivity of Cash3,523 cited
  • 2002Testing Trade-Off and Pecking Order Predictions About Dividends and Debt3,396 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2005Partial adjustment toward target capital structures2,038 cited
  • 2008Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure1,846 cited
  • 2009Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom1,844 cited
  • 2005Do Firms Rebalance Their Capital Structures?1,495 cited
  • 2014Measuring Readability in Financial Disclosures

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,452 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • Cited by

    • 2022Narrative disclosure tone: A review and areas for future research57 cited
    • 2023Does climate risk exposure affect corporate leverage adjustment speed? International evidence46 cited
    • 2024Annual report readability and trade credit financing: Evidence from China38 cited
    • 2025Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text25 cited
    • 2023Management's tone in MD&A disclosure and investment efficiency: Evidence from China22 cited
    • 2024Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China21 cited
    • 2024Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market18 cited
    • 2022Customers' annual report tone and suppliers' innovation decisions: evidence from China17 cited