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When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments

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Cited by:

  1. Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo, 2020. "Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 149-179, September.
  2. Jessica H. Yang & Siwen Liu, 2017. "Accounting narratives and impression management on social media," Accounting and Business Research, Taylor & Francis Journals, vol. 47(6), pages 673-694, September.
  3. Hamza Bennani & Matthias Neuenkirch, 2024. "Too complex to digest? Federal tax bills and their processing in US financial markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1179-1203, October.
  4. 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.
  5. Chen, Zhenhua & Loftus, Serena, 2019. "Multi-method evidence on investors’ reactions to managers’ self-inclusive language," Accounting, Organizations and Society, Elsevier, vol. 79(C).
  6. Johannes Brunzel, 2023. "Linguistic cues of chief executive officer personality and its effect on performance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(1), pages 215-243, January.
  7. Béatrice BOULU-RESHEF & Catherine BRUNEAU & Maxime NICOLAS & Thomas RENAULT, 2022. "An Experimental Analysis of Investor Sentiment," LEO Working Papers / DR LEO 2940, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
  8. Le Wang & Xiaoyan Chen & Xing Li & Gaoliang Tian, 2021. "MD&A readability, auditor characteristics, and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5025-5050, December.
  9. Lahmar, Oumaima & Piras, Luca, 2023. "Making sense and transparency in finance literature: Evidence from trends in readability," Research in International Business and Finance, Elsevier, vol. 64(C).
  10. Quick, Reiner & Sayar, Sanjar, 2024. "The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  11. 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.
  12. Zhang, Shengpeng & Li, Yaokuang & He, Yu & Liang, Ruixin, 2024. "Do vocal cues matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, vol. 93(C).
  13. Abukari, Kobana & Dutta, Shantanu & Li, Chen & Tang, Songlian & Zhu, Pengcheng, 2024. "Corporate communication and likelihood of data breaches," International Review of Economics & Finance, Elsevier, vol. 94(C).
  14. 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.
  15. 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.
  16. Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2020. "Beyond narrative disclosure tone: The upper echelons theory perspective," International Review of Financial Analysis, Elsevier, vol. 70(C).
  17. Zhang, Xing & Li, Yiwen & Ji, Mingcan & Wang, Jiabian, 2024. "Does ESG help reduce the goodwill impairment?—From perspectives of information increment and information manipulation," Finance Research Letters, Elsevier, vol. 64(C).
  18. 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.
  19. Kerstin Lopatta & Mario Albert Gloger & Reemda Jaeschke, 2017. "Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 315-343, December.
  20. 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.
  21. 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.
  22. Xie, Lingmin & Chen, Zhian & Li, Donghui & Tan, Hongping, 2022. "Foreign analysts and managerial investment learning from stock markets," Journal of Multinational Financial Management, Elsevier, vol. 64(C).
  23. Blau, Benjamin M. & DeLisle, Jared R. & Price, S. McKay, 2015. "Do sophisticated investors interpret earnings conference call tone differently than investors at large? Evidence from short sales," Journal of Corporate Finance, Elsevier, vol. 31(C), pages 203-219.
  24. 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.
  25. Nazari, Jamal A. & Hrazdil, Karel & Mahmoudian, Fereshteh, 2017. "Assessing social and environmental performance through narrative complexity in CSR reports," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 166-178.
  26. 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.
  27. Umar, Tarik, 2022. "Complexity aversion when SeekingAlpha," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  28. 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).
  29. 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.
  30. Shuwen (Wendy) Cai & Jayne M. Godfrey & Robyn Moroney, 2017. "Impact of Segment†level Natural Resource Operational Risk Reporting on Earnings Predictions," Abacus, Accounting Foundation, University of Sydney, vol. 53(4), pages 431-449, December.
  31. Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.
  32. 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.
  33. Ivo Blohm & Christoph Riedl & Johann Füller & Jan Marco Leimeister, 2016. "Rate or Trade? Identifying Winning Ideas in Open Idea Sourcing," Information Systems Research, INFORMS, vol. 27(1), pages 27-48, March.
  34. Zhang, Shengpeng & Li, Yaokuang & Liang, Ruixin & He, Yu, 2024. "Does management tone matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, vol. 94(C).
  35. 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).
  36. 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.
  37. Huang, Pingping & Jiao, Yuehua & Li, Sihai, 2022. "Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
  38. Li, Ken, 2022. "Textual fundamentals in earnings press releases," Advances in accounting, Elsevier, vol. 57(C).
  39. 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.
  40. Tian, Geran & Wang, Xiaowen & Wu, Weixing, 2021. "Borrow low, lend high: Credit arbitrage by sophisticated investors," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  41. 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.
  42. Miao Jiang & Bo Zhu & Luxi Li, 2024. "Manager‐specific manipulation of tone and stock price synchronicity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3803-3821, December.
  43. Liu, Chao & Wang, FeiFei & Xue, Wenjun, 2023. "The annual report tone and return Comovement—Evidence from China's stock market," International Review of Financial Analysis, Elsevier, vol. 88(C).
  44. Cade, Nicole L., 2018. "Corporate social media: How two-way disclosure channels influence investors," Accounting, Organizations and Society, Elsevier, vol. 68, pages 63-79.
  45. Baginski, Stephen P. & Demers, Elizabeth & Kausar, Asad & Yu, Yingri Julia, 2018. "Linguistic tone and the small trader," Accounting, Organizations and Society, Elsevier, vol. 68, pages 21-37.
  46. 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.
  47. Enrique Bonson & David Perea & Graca Azevedo, 2021. "Tone and content analysis in the president’s letters to shareholders: Spanish evidence," Upravlenets, Ural State University of Economics, vol. 12(1), pages 78-90, March.
  48. Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2022. "Narrative disclosure tone: A review and areas for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  49. Chen, Wei & Tan, Hun-Tong & Wang, Elaine Ying, 2023. "The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis," Accounting, Organizations and Society, Elsevier, vol. 110(C).
  50. 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.
  51. Booker, Adam & Chiu, Victoria & Groff, Nathan & Richardson, Vernon J., 2024. "AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
  52. 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.
  53. 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.
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