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Share pledge and qualitative information disclosures: Evidence from the tone of management discussion and analysis
16 references·0 citing·42 second hopsampled
Share pledge and qualitative information disclosures: Evidence from the tone of management discussion and analysis (2023)Share pledge and qualitative information …Shareholder Wealth Consequences of Insider Pledging of Company Stock as Collateral for Personal Loans (2017)Shareholder Wealth Consequenc…The effect of manager-specific optimism on the tone of earnings conference calls (2014)The effect of manager-specifi…Textual sentiment in finance: A survey of methods and models (2014)Textual sentiment in finance:…Forward-Looking MD&A Disclosures and the Information Environment (2014)Forward-Looking MD&A Disclosu…Corporate governance in China: A modern perspective (2014)Corporate governance in China…Tone Management (2013)Tone ManagementMD&A Disclosure and the Firm's Ability to Continue as a Going Concern (2013)MD&A Disclosure and the Firm'…Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A (2011)Managers' Use of Language Acr…Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Earnings conference calls and…Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…Tunneling or propping: Evidence from connected transactions in China (2010)Tunneling or propping: Eviden…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…Management's Tone Change, Post Earnings Announcement Drift and Accruals (2009)Management's Tone Change, Pos…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…A Multitask Theory of State Enterprise Reform (2000)A Multitask Theory of State E…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…An Empirical Evaluation of Accounting Income Numbers (1968)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Valuing Customers (2004)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Law and Finance (1998)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Corporate Governance in China: A Survey (2020)State-owned enterprises in China: A review of 40 years of research and practice (2020)Common risk factors in the returns on stocks and bonds (1993)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Positive Accounting Theory (1985)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Textual Analysis in Accounting and Finance: A Survey (2016)Text as Data (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Content Analysis: An Introduction to its Methodology. (1984)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework (2014)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)Generalized autoregressive conditional heteroskedasticity (1986)On Persistence in Mutual Fund Performance (1997)Decision support from financial disclosures with deep neural networks and transfer learning (2017)Intraday online investor sentiment and return patterns in the U.S. stock market (2017)Geopolitical Risk and Volatility Spillovers in Oil and Stock Markets (2019)Risk, Return, and Equilibrium: Empirical Tests (1973)Annual report readability, current earnings, and earnings persistence (2008)Mine Your Own Business: Market-Structure Surveillance Through Text Mining (2012)Manager sentiment and stock returns (2018)Managing with Style: The Effect of Managers on Firm Policies (2003)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Linguistic Complexity in Firm Disclosures: Obfuscation or Information? (2014)Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach (2017)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Speaking of the short-term: disclosure horizon and managerial myopia (2015)
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References

  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2014Corporate governance in China: A modern perspective937 cited
  • 2013Tone Management862 cited
  • 2009Management's Tone Change, Post Earnings Announcement Drift and Accruals712 cited
  • 2011Earnings conference calls and stock returns: The incremental informativeness of textual tone673 cited
  • 2014The effect of manager-specific optimism on the tone of earnings conference calls593 cited
  • 2014Textual sentiment in finance: A survey of methods and models579 cited
  • 2011Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A577 cited
  • 2010Tunneling or propping: Evidence from connected transactions in China474 cited
  • 2014Forward-Looking MD&A Disclosures and the Information Environment384 cited
  • 2000A Multitask Theory of State Enterprise Reform369 cited
  • 2013

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MD&A Disclosure and the Firm's Ability to Continue as a Going Concern
274 cited
  • 2017Shareholder Wealth Consequences of Insider Pledging of Company Stock as Collateral for Personal Loans236 cited
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