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Processing Fluency and Investors’ Reactions to Disclosure Readability

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Cited by:

  1. Zreik, Ousayna & Louhichi, Waël, 2017. "Risk sentiment and firms’ liquidity in the French market," Research in International Business and Finance, Elsevier, vol. 39(PB), pages 809-823.
  2. Lo, Kin & Ramos, Felipe & Rogo, Rafael, 2017. "Earnings management and annual report readability," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 1-25.
  3. Bonsall, Samuel B. & Leone, Andrew J. & Miller, Brian P. & Rennekamp, Kristina, 2017. "A plain English measure of financial reporting readability," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 329-357.
  4. Fang, Xuyun & Jiang, Zhiqian & Liu, Baixiao & McConnell, John J. & Zhou, Mingshan, 2022. "Ease-of-processing heuristics and asset prices: Evidence from the exchange-traded repo market in China," Journal of Financial Markets, Elsevier, vol. 59(PB).
  5. D. Scheld & O. Stolper & A. Walter, 2021. "Double Dutch Finally Fixed? A Large-Scale Investigation into the Readability of Mandatory Financial Product Information," Journal of Consumer Policy, Springer, vol. 44(2), pages 151-178, June.
  6. Lisa Koonce & Zheng Leitter & Brian White, 2023. "The effect of a warning on investors’ reactions to disclosure readability," Review of Accounting Studies, Springer, vol. 28(2), pages 769-791, June.
  7. Chen, Zhenhua & Loftus, Serena, 2019. "Multi-method evidence on investors’ reactions to managers’ self-inclusive language," Accounting, Organizations and Society, Elsevier, vol. 79(C).
  8. Jessica M. Rixom & Mark Jackson & Brett A. Rixom, 2023. "Mandating Diversity on the Board of Directors: Do Investors Feel That Gender Quotas Result in Tokenism or Added Value for Firms?," Journal of Business Ethics, Springer, vol. 182(3), pages 679-697, January.
  9. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina, 2018. "Firm performance, reporting goals, and language choices in narrative disclosures," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 380-398.
  10. Andrew C. Stuart & Jean C. Bedard & Cynthia E. Clark, 2021. "Corporate Social Responsibility Disclosures and Investor Judgments in Difficult Times: The Role of Ethical Culture and Assurance," Journal of Business Ethics, Springer, vol. 171(3), pages 565-582, July.
  11. Hun‐Tong Tan & Elaine Ying Wang & Bo Zhou, 2014. "When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 273-302, March.
  12. Zhang, Jintao & Su, Taoyong & Meng, Li, 2024. "Retreat in order to advance: Environmental performance below legality aspiration and corporate disclosure strategy," International Review of Financial Analysis, Elsevier, vol. 93(C).
  13. de Kok, Ties, 2019. "Essays on reporting and information processing," Other publications TiSEM 468fd12b-19c0-4c7b-a33a-6, Tilburg University, School of Economics and Management.
  14. Cory A. Cassell & Lauren M. Cunningham & Ling Lei Lisic, 2019. "The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes," Review of Accounting Studies, Springer, vol. 24(4), pages 1252-1276, December.
  15. Oz, Seda, 2024. "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, vol. 56(3).
  16. Danial Hemmings & Lynn Hodgkinson & Gwion Williams, 2020. "It's OK to pay well, if you write well: The effects of remuneration disclosure readability," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 547-586, May.
  17. Efrim Boritz, J. & Hayes, Louise & Timoshenko, Lev M., 2020. "How understandable are SOX 404 auditors reports?," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
  18. Elisabeth Sinnewe & Troy Yao & Mahbub Zaman, 2021. "Informing or obfuscating stakeholders: Integrated reporting and the information environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3893-3906, December.
  19. Samdani, Taufique, 2024. "Disclosure rules, controlling shareholders, and trading activity in the new issues market," Journal of Banking & Finance, Elsevier, vol. 163(C).
  20. John (Jianqiu) Bai & Matthew Serfling & Sarah Shaikh, 2022. "Financial disclosure transparency and employee wages," The Financial Review, Eastern Finance Association, vol. 57(4), pages 751-773, November.
  21. Julian D. Cortes & Diego Tellez & Jesus Godoy, 2021. "Mission Statement Effect on Research and Innovation Performance," Papers 2104.07476, arXiv.org.
  22. Nicolás Gambetta & Laura Sierra‐García & María Antonia García‐Benau & Josefina Novejarque‐Civera, 2023. "The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type," Australian Accounting Review, CPA Australia, vol. 33(2), pages 114-134, June.
  23. Shuyu Zhang & Xuanyu Zhou & Huifeng Pan & Junyi Jia, 2019. "Cryptocurrency, confirmatory bias and news readability – evidence from the largest Chinese cryptocurrency exchange," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1445-1468, March.
  24. Arora, Jagriti & Chakraborty, Madhumita, 2021. "Does the ease of reading of financial disclosures influence investment decision?," Economics Letters, Elsevier, vol. 204(C).
  25. Zhihong Wang & Tien‐Shih Hsieh & Joseph Sarkis, 2018. "CSR Performance and the Readability of CSR Reports: Too Good to be True?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(1), pages 66-79, January.
  26. Chen, Xiao & Huang, Bihong & Ye, Dezhu, 2018. "The role of punctuation in P2P lending: Evidence from China," Economic Modelling, Elsevier, vol. 68(C), pages 634-643.
  27. Kira R. Fabrizio & Eun-Hee Kim, 2019. "Reluctant Disclosure and Transparency: Evidence from Environmental Disclosures," Organization Science, INFORMS, vol. 30(6), pages 1207-1231, November.
  28. Richard Cazier & Rosemond Desir & Ray J. Pfeiffer & Lumina Albert, 2020. "Intra-industry information transfer effects of leading firms’ earnings narratives," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 29-49, January.
  29. Cruciani, Caterina & Santagiustina, Carlo R.M.A., 2023. "The present and future of sustainability disclosure in equity investment funds’ pre-contractual documents: Mapping ESG discourse through STM," Finance Research Letters, Elsevier, vol. 58(PA).
  30. Eddy Cardinaels & Stephan Hollander & Brian J. White, 2019. "Automatic summarization of earnings releases: attributes and effects on investors’ judgments," Review of Accounting Studies, Springer, vol. 24(3), pages 860-890, September.
  31. Lawrence, Alastair, 2013. "Individual investors and financial disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 130-147.
  32. Cardinaels, Eddy & Hollander, Stephan & White, Brian, 2019. "Automatic summarization of earnings releases : Attributes and effects on investors’ judgments," Other publications TiSEM 721f64f4-033e-453b-a3e7-2, Tilburg University, School of Economics and Management.
  33. Hwang, Byoung-Hyoun & Kim, Hugh Hoikwang, 2017. "It pays to write well," Journal of Financial Economics, Elsevier, vol. 124(2), pages 373-394.
  34. Gatti, Lucia & Pizzetti, Marta & Seele, Peter, 2021. "Green lies and their effect on intention to invest," Journal of Business Research, Elsevier, vol. 127(C), pages 228-240.
  35. Ozlem Arikan, 2018. "Financial estimates against investors’ preferences: anchoring, denial and spillover effects," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 299-320, April.
  36. Bin Miao & Siew Hong Teoh & Zinan Zhu, 2016. "Limited attention, statement of cash flow disclosure, and the valuation of accruals," Review of Accounting Studies, Springer, vol. 21(2), pages 473-515, June.
  37. Berkin, Anil & Aerts, Walter & Van Caneghem, Tom, 2023. "Feasibility analysis of machine learning for performance-related attributional statements," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
  38. Soon‐Yeow Phang & Hien Hoang, 2021. "Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5631-5654, December.
  39. Xiao Carol Cui, 2016. "Calisthenics with Words: The Effect of Readability and Investor Sophistication on Investors’ Performance Judgment," IJFS, MDPI, vol. 4(1), pages 1-14, January.
  40. Samuel B. Bonsall & Brian P. Miller, 2017. "The impact of narrative disclosure readability on bond ratings and the cost of debt," Review of Accounting Studies, Springer, vol. 22(2), pages 608-643, June.
  41. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  42. Austin, Chelsea Rae & Bobek, Donna D. & Harris, Ling L., 2021. "Does information about gender pay matter to investors? An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 90(C).
  43. Triki, Anis, 2019. "Examining the effect of deception detection decision aids on investors' perceptions of disclosure credibility and willingness to invest," International Journal of Accounting Information Systems, Elsevier, vol. 33(C), pages 1-15.
  44. Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott, 2020. "What Are You Saying? Using topic to Detect Financial Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 237-291, March.
  45. Ewgenij Besuglov & Nils Crasselt, 2021. "The effect of readability and language choice in management accounting reports on risk-taking: an experimental study," Journal of Business Economics, Springer, vol. 91(1), pages 5-33, February.
  46. Rjiba, Hatem & Saadi, Samir & Boubaker, Sabri & Ding, Xiaoya (Sara), 2021. "Annual report readability and the cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 67(C).
  47. Soliman, Marwa & Ben-Amar, Walid, 2022. "Corporate social responsibility orientation and textual features of financial disclosures," International Review of Financial Analysis, Elsevier, vol. 84(C).
  48. Elizabeth Blankespoor & Bradley E. Hendricks & Gregory S. Miller, 2017. "Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows," Journal of Accounting Research, Wiley Blackwell, vol. 55(2), pages 275-327, May.
  49. Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
  50. Umar, Tarik, 2022. "Complexity aversion when SeekingAlpha," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  51. Tan, Hun-Tong & Yeo, Feng, 2023. "You have been forewarned! The effects of risk management disclosures and disclosure tone on investors’ judgments," Accounting, Organizations and Society, Elsevier, vol. 105(C).
  52. Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu, 2023. "Workforce diversity and financial statement readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1599-1631, April.
  53. Vijay S. Sampath & Arthur J. O’Connor & Calvester Legister, 2022. "Moral leadership and investor attention: An empirical assessment of the potus’s tweets on firms’ market returns," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 881-910, April.
  54. Michał Dzieliński & Alexander F. Wagner & Richard J. Zeckhauser, 2017. "Straight Talkers and Vague Talkers: The Effects of Managerial Style in Earnings Conference Calls," NBER Working Papers 23425, National Bureau of Economic Research, Inc.
  55. Zhang, Jian & Qiao, Jun & Wu, Wenruo & Sheng, Yan & Su, Jingqi, 2023. "Public attention and analyst visits: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  56. Grant, Stephanie M. & Hodge, Frank D. & Sinha, Roshan K., 2018. "How disclosure medium affects investor reactions to CEO bragging, modesty, and humblebragging," Accounting, Organizations and Society, Elsevier, vol. 68, pages 118-134.
  57. Pang, Xin & Wang, Kemin & Zhou, Lin, 2024. "When they say ‘not affected’, what do they mean? Evidence from trade disputes," Pacific-Basin Finance Journal, Elsevier, vol. 84(C).
  58. Stefano Fontana & Daniela Coluccia & Silvia Solimene, 2019. "VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(4), pages 1679-1699, December.
  59. Smith, Kecia Williams, 2023. "Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 108(C).
  60. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
  61. Nicolás Gambetta & Laura Sierra García & María Antonia García Benau & Josefina Novejarque Civera, 2022. "The informative value of Key Audit Matters in the audit report," Documentos de Investigación 129, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
  62. Wu, Ruijuan & Chen, Jiuqi & Lu Wang, Cheng & Zhou, Liying, 2022. "The influence of emoji meaning multipleness on perceived online review helpfulness: The mediating role of processing fluency," Journal of Business Research, Elsevier, vol. 141(C), pages 299-307.
  63. Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.
  64. Maria Misiuda & Maik Lachmann, 2022. "Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature," Sustainability, MDPI, vol. 14(24), pages 1-24, December.
  65. Anthony C. Bucaro & Kevin E. Jackson & Jeremy B. Lill, 2020. "The Influence of Corporate Social Responsibility Measures on Investors' Judgments When Integrated in a Financial Report Versus Presented in a Separate Report," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 665-695, June.
  66. Sau Yu Ong & Robyn Moroney & Xinning Xiao, 2022. "How do key audit matter characteristics combine to impact financial statement understandability?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 805-835, March.
  67. Zürn, Michael & Topolinski, Sascha, 2017. "When trust comes easy: Articulatory fluency increases transfers in the trust game," Journal of Economic Psychology, Elsevier, vol. 61(C), pages 74-86.
  68. Thomas D. Steffen, 2022. "The Information Asymmetry Effects of Expanded Disclosures About Derivative and Hedging Activities," Management Science, INFORMS, vol. 68(8), pages 6298-6325, August.
  69. Julian D. Cortes & Liliana Rivera & Katerina Bohle Carbonell, 2021. "Mission Statements in Universities: Readability and performance," Papers 2104.07438, arXiv.org.
  70. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
  71. Humphery-Jenner, Mark & Liu, Yun & Nanda, Vikram & Silveri, Sabatino & Sun, Minxing, 2024. "Of fogs and bogs: Does litigation risk make financial reports less readable?," Journal of Banking & Finance, Elsevier, vol. 163(C).
  72. Chen, Chen & Hanlon, Dean & Khedmati, Mehdi & Wake, James, 2023. "Annual report readability and equity mispricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  73. Libby, Robert & Rennekamp, Kristina M. & Seybert, Nicholas, 2015. "Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 25-42.
  74. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina M., 2018. "Do features that associate managers with a message magnify investors’ reactions to narrative disclosures?," Accounting, Organizations and Society, Elsevier, vol. 68, pages 1-14.
  75. Wang, Xiaoqiong & Wei, Siqi, 2021. "Does the investment horizon of institutional investors matter for stock liquidity?," International Review of Financial Analysis, Elsevier, vol. 74(C).
  76. Lei Dong & Bernard Wong‐On‐Wing, 2021. "Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2269-2299, April.
  77. Tan, Hun-Tong & Wang, Elaine Ying & Yoo, G-Song, 2019. "Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 416-437.
  78. Jeremy Burke & Angela A. Hung & Jack Clift & Steven Garber & Joanne K. Yoong, 2015. "Impacts of Conflicts of Interest in the Financial Services Industry," Working Papers WR-1076, RAND Corporation.
  79. Bhardwaj, Arti & Imam, Shahed, 2019. "The tone and readability of the media during the financial crisis: Evidence from pre-IPO media coverage," International Review of Financial Analysis, Elsevier, vol. 63(C), pages 40-48.
  80. Tim Loughran & Bill Mcdonald, 2016. "Textual Analysis in Accounting and Finance: A Survey," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1187-1230, September.
  81. Robert Bloomfield & Mark W. Nelson & Eugene Soltes, 2016. "Gathering Data for Archival, Field, Survey, and Experimental Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 341-395, May.
  82. Ju‐Chun Yen & Tawei Wang & Yu‐Hung Chen, 2021. "Different is better: how unique initial coin offering language in white papers enhances success," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5309-5340, December.
  83. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  84. Luz, Valentin & Schauer, Victor & Viehweger, Martin, 2024. "Beyond preferences: Beliefs in sustainable investing," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 584-607.
  85. Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020. "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, vol. 52(C).
  86. Joseph A. Johnson & Patrick R. Martin & Bryan Stikeleather & Donald Young, 2022. "Investigating the Interactive Effects of Prosocial Actions, Construal, and Moral Identity on the Extent of Employee Reporting Dishonesty," Journal of Business Ethics, Springer, vol. 181(3), pages 721-743, December.
  87. Han, Jun, 2013. "A literature synthesis of experimental studies on management earnings guidance," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 49-70.
  88. Farkas, Maia & Murthy, Uday S., 2014. "Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 102-121.
  89. Emett, Scott A. & Nelson, Mark W., 2017. "Reporting accounting changes and their multi-period effects," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 52-72.
  90. Christ, Margaret H. & Vance, Thomas W., 2018. "Cascading controls: The effects of managers’ incentives on subordinate effort to help or harm," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 20-32.
  91. Clarence Goh, 2024. "Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 172-204, March.
  92. Kelton, Andrea Seaton & Montague, Norma R., 2018. "The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 44-55.
  93. Elisa Cavezzali & Gloria Gardenal & Ugo Rigoni, 2015. "Risk Taking Behaviour and Diversification Strategies: Do Financial Literacy and Financial Education Play a Role?," Journal of Financial Management, Markets and Institutions, Società editrice il Mulino, issue 1, pages 121-156, June.
  94. Jennifer Riley & Eileen Taylor, 2018. "The Inconsistent Effects of Plain English Disclosures on Nonprofessional Investors’ Risk Judgments," IJFS, MDPI, vol. 6(1), pages 1-17, March.
  95. Pennington, Robin R. & Kelton, Andrea Seaton, 2016. "How much is enough? An investigation of nonprofessional investors information search and stopping rule use," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 47-62.
  96. Victor S. Maas & Niels Verdoorn, 2017. "The effects of performance report layout on managers’ subjective evaluation judgments," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 731-751, November.
  97. Fahd Alduais & Nashat Ali Almasria & Abeer Samara & Ali Masadeh, 2022. "Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies," IJFS, MDPI, vol. 10(4), pages 1-22, November.
  98. Jingyu Gao & F.G.H. (Frank) Hartmann & Min Zhang & Yasheng Chen, 2023. "The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1157-1186, April.
  99. Stephen Kuselias, 2020. "Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 56(3), pages 407-435, September.
  100. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
  101. Nerissa C. Brown & Brian T. Gale & Stephanie M. Grant, 2022. "How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1775-1811, December.
  102. Jin, Zuben, 2024. "Business aspects in focus, investor underreaction and return predictability," Journal of Corporate Finance, Elsevier, vol. 84(C).
  103. Chen, Wei & Han, Jun & Tan, Hun-Tong, 2016. "Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 83-95.
  104. Eddy Cardinaels & Christoph Feichter, 2021. "Forced Rating Systems from Employee and Supervisor Perspectives," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1573-1607, December.
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