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Inconsistency in Managers’ Disclosure Tone: The Signalling Perspective
16 references·0 citing·43 second hop
Inconsistency in Managers’ Disclosure Tone: The Signalling Perspective (2023)Inconsistency in Managers’ Disclosure Ton…Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs (2017)Why Do Individual Investors D…Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure Tone (2015)Measuring Qualitative Informa…The effect of manager-specific optimism on the tone of earnings conference calls (2014)The effect of manager-specifi…Word power: A new approach for content analysis (2013)Word power: A new approach fo…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…Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language* (2011)Beyond the Numbers: Measuring…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Management's Tone Change, Post Earnings Announcement Drift and Accruals (2009)Management's Tone Change, Pos…Are Investors Influenced By How Earnings Press Releases Are Written? (2008)Are Investors Influenced By H…When Security Analysts Talk, Who Listens? (2007)When Security Analysts Talk, …Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Giving Content to Investor Se…Communicative Action and Corporate Annual Reports (2002)Communicative Action and Corp…Pre-announcement and event-period private information (1997)Pre-announcement and event-pe…THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS (1996)THE INFORMATION CONTENT OF TH…Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations (1984)Corporate Managers' Earnings …Information, trade and common knowledge (1982)Disclosure, Liquidity, and the Cost of Capital (1991)Market liquidity and volume around earnings announcements (1994)Stock price reaction to public and private information (2006)Corporate social responsibility performance and information asymmetry (2012)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Capital markets research in accounting (2001)Does disclosure deter or trigger litigation? (2005)A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (2010)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)Textual Analysis in Accounting and Finance: A Survey (2016)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media (2014)Linguistic style and crowdfunding success among social and commercial entrepreneurs (2017)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)Disclosure level and the cost of equity capital. (1997)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)An Empirical Evaluation of Accounting Income Numbers (1968)The Framing of Decisions and the Psychology of Choice (1981)The language of US corporate environmental disclosure (2009)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Managing with Style: The Effect of Managers on Firm Policies (2003)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

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market4,971 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2008Are Investors Influenced By How Earnings Press Releases Are Written?895 cited
  • 2013Tone Management862 cited
  • 2009Management's Tone Change, Post Earnings Announcement Drift and Accruals712 cited
  • 2011Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*699 cited
  • 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations600 cited
  • 2014The effect of manager-specific optimism on the tone of earnings conference calls593 cited
  • 1997Pre-announcement and event-period private information562 cited
  • 2013Word power: A new approach for content analysis548 cited
  • 2015Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure Tone382 cited
  • 1996THE INFORMATION CONTENT OF THE PRESIDENT'S LETTER TO SHAREHOLDERS340 cited
  • 2002Communicative Action and Corporate Annual Reports336 cited
  • 2017

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Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs
308 cited
  • 2007When Security Analysts Talk, Who Listens?284 cited
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