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ArticleNarrative tone and earnings persistence

Sheehan Rahman2023

OA

Articlegreen2023

Narrative tone and earnings persistence

18 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997The conservatism principle and the asymmetric timeliness of earnings1 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior 2008Annual report readability, current earnings, and earnings persistence 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2001Essays on disclosure

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2023Tone of narrative disclosures and earnings management: UK evidence

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Details

Year2023

Typearticle

Published2023-07-09

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations18

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2023.100562

openalex_workW4383681638

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