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The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

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Cited by:

  1. Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016. "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 209-227.
  2. Consoli, Sergio & Pezzoli, Luca Tiozzo & Tosetti, Elisa, 2021. "Emotions in macroeconomic news and their impact on the European bond market," Journal of International Money and Finance, Elsevier, vol. 118(C).
  3. Andres Algaba & David Ardia & Keven Bluteau & Samuel Borms & Kris Boudt, 2020. "Econometrics Meets Sentiment: An Overview Of Methodology And Applications," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 512-547, July.
  4. Devrimi Kaya & Christian Maier & Tobias Böhmer, 2020. "Empirische Kapitalmarktforschung zu Conference Calls: Eine Literaturanalyse [Empirical Capital Market Research on Conference Calls: A Literature Review]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 183-212, June.
  5. Ardia, David & Bluteau, Keven & Boudt, Kris, 2022. "Media abnormal tone, earnings announcements, and the stock market," Journal of Financial Markets, Elsevier, vol. 61(C).
  6. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
  7. Stefano Romito & Clodia Vurro, 2021. "Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 595-605, March.
  8. Bhagwat, Vineet & Shirley, Sara E. & Stark, Jeffrey R., 2024. "Task-oriented speech and information processing," Journal of Banking & Finance, Elsevier, vol. 161(C).
  9. Brian J. Bushee & Ian D. Gow & Daniel J. Taylor, 2018. "Linguistic Complexity in Firm Disclosures: Obfuscation or Information?," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 85-121, March.
  10. Xitong Li & Hongwei Zhu & Luo Zuo, 2021. "Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate," Information Systems Research, INFORMS, vol. 32(3), pages 1025-1042, September.
  11. Le Lin & Ke Liao & Deren Xie, 2023. "When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 32-75, March.
  12. Tarek A Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(4), pages 2135-2202.
  13. Kristian D. Allee & Matthew D. Deangelis & James R. Moon, 2018. "Disclosure “Scriptability”," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 363-430, May.
  14. Carlo D'Augusta & Matthew D. DeAngelis, 2020. "Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2287-2318, December.
  15. Doshi, Hitesh & Patel, Saurin & Ramani, Srikanth & Sooy, Matthew, 2023. "Uncertain tone, asset volatility and credit default swap spreads," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  16. Gregory S. Miller & Douglas J. Skinner, 2015. "The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 53(2), pages 221-239, May.
  17. Wolfgang Breuer & Andreas Knetsch & Astrid Juliane Salzmann, 2020. "What Does It Mean When Managers Talk About Trust?," Journal of Business Ethics, Springer, vol. 166(3), pages 473-488, October.
  18. Fahad Alrobai & Maged M. Albaz, 2024. "Capturing Disclosure Tone in Saudi Arabia: Do Earnings Management and Accounting Conservatism Matter?," Sustainability, MDPI, vol. 16(14), pages 1-18, July.
  19. Bian, Shibo & Jia, Dekui & Li, Ruihai & Sun, Wujun & Yan, Zhipeng & Zheng, Yingfei, 2021. "Can management tone predict IPO performance? – Evidence from mandatory online roadshows in China," Pacific-Basin Finance Journal, Elsevier, vol. 68(C).
  20. 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.
  21. Do, Chuong, 2024. "Financial analysts' information discovery: A study of manager-analyst interactions in conference calls," Advances in accounting, Elsevier, vol. 64(C).
  22. Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018. "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 353-373, September.
  23. Peter M. Clarkson & Jordan Ponn & Gordon D. Richardson & Frank Rudzicz & Albert Tsang & Jingjing Wang, 2020. "A Textual Analysis of US Corporate Social Responsibility Reports," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 3-34, March.
  24. 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.
  25. Kris Boudt & James Thewissen, 2019. "Jockeying for Position in CEO Letters: Impression Management and Sentiment Analytics," Financial Management, Financial Management Association International, vol. 48(1), pages 77-115, March.
  26. Ahblom, Per & Sjögren, Ebba, 2019. "Delivering performance: the capital market framing of financial numbers from a preparer perspective," LSE Research Online Documents on Economics 102819, London School of Economics and Political Science, LSE Library.
  27. Christina Bannier & Thomas Pauls & Andreas Walter, 2019. "Content analysis of business communication: introducing a German dictionary," Journal of Business Economics, Springer, vol. 89(1), pages 79-123, February.
  28. Hope, Ole-Kristian & Wang, Jingjing, 2018. "Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 33-51.
  29. 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.
  30. Wongsinhirun, Nopparat & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit, 2023. "Corporate culture and board gender diversity: Evidence from textual analysis," International Review of Financial Analysis, Elsevier, vol. 86(C).
  31. 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).
  32. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  33. Christian Lohmann & Thorsten Ohliger, 2020. "Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies," Journal of Business Economics, Springer, vol. 90(1), pages 137-172, February.
  34. Richard Frankel & Jared Jennings & Joshua Lee, 2022. "Disclosure Sentiment: Machine Learning vs. Dictionary Methods," Management Science, INFORMS, vol. 68(7), pages 5514-5532, July.
  35. Han, Simeng & Reinartz, Werner & Skiera, Bernd, 2021. "Capturing Retailers’ Brand and Customer Focus," Journal of Retailing, Elsevier, vol. 97(4), pages 582-596.
  36. Abraham, Santhosh & Bamber, Matthew, 2017. "The Q&A: Under surveillance," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 15-31.
  37. Cheng, Lin & Jin, Qinglu & Ma, Hui, 2023. "Tone emphasis and insider trading," Journal of Corporate Finance, Elsevier, vol. 80(C).
  38. Chindasombatcharoen, Pongsapak & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit, 2023. "Corporate culture, cultural diversification, and independent directors: Evidence from earnings conference calls," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  39. Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021. "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  40. Wei Chen & Paul Hribar & Samuel Melessa, 2018. "Incorrect Inferences When Using Residuals as Dependent Variables," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 751-796, June.
  41. Peng Liang & Hasan Cavusoglu & Nan Hu, 2023. "Customers’ managerial expectations and suppliers’ asymmetric cost management," Production and Operations Management, Production and Operations Management Society, vol. 32(6), pages 1975-1993, June.
  42. 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.
  43. Senave, Elseline & Jans, Mieke J. & Srivastava, Rajendra P., 2023. "The application of text mining in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
  44. 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.
  45. Charles Swenson & Hao Qu, 2022. "Rent-Seeking and the Volume of Tax Laws: The Tax Cuts and Jobs Act of 2017," Applied Economics and Finance, Redfame publishing, vol. 9(1), pages 37-53, December.
  46. Qin, Xiao & Wang, Ze, 2023. "Share pledge financing network and systemic risks: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 152(C).
  47. Chen, Yuan & Han, Dongmei & Zhou, Xiaofeng, 2023. "Mining the emotional information in the audio of earnings conference calls : A deep learning approach for sentiment analysis of securities analysts' follow-up behavior," International Review of Financial Analysis, Elsevier, vol. 88(C).
  48. Chatjuthamard, Pattanaporn & Ongsakul, Viput & Jiraporn, Pornsit, 2022. "Corporate complexity, managerial myopia, and hostile takeover exposure: Evidence from textual analysis," Journal of Behavioral and Experimental Finance, Elsevier, vol. 33(C).
  49. 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).
  50. Xiao, Lin & Ye, Yong & Luo, Runmei, 2023. "The diligent effect of investor relation officers in conference calls: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 87(C).
  51. Ongsakul, Viput & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit & Chaivisuttangkun, Sirithida, 2021. "Corporate integrity and hostile takeover threats: Evidence from machine learning and “CEO luck”," Journal of Behavioral and Experimental Finance, Elsevier, vol. 32(C).
  52. Lu Zhang & Yuan George Shan & Millicent Chang, 2021. "Can CSR Disclosure Protect Firm Reputation During Financial Restatements?," Journal of Business Ethics, Springer, vol. 173(1), pages 157-184, September.
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