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Tone of narrative disclosures and earnings management: UK evidence · Study

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ArticleTone of narrative disclosures and earnings management: UK evidence

Tamer Elshandidy2023

Article2023

Tone of narrative disclosures and earnings management: UK evidence

Tamer Elshandidy · Hany Kamel

16 citations·0/0 files stored·Advances in Accounting

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

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References

2005Performance matched discretionary accrual measures 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2003Earnings Management through Real Activities Manipulation 1983Agency Problems and Residual Claims 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2000The effect of international institutional factors on properties of accounting earnings

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Details

Year2023

Typearticle

Published2023-11-25

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations16

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.adiac.2023.100710

openalex_workW4388994400

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