Výsledky vyhledávání - "Disclosure tone"

Akademický článek

The effect of board of directors’ characteristics on disclosing tone in the annual reports: evidence from Amman stock exchange

Autor: Salah Kayed, Abdulhadi H. Ramadan, Amer Morshed, Hashem Alshurafat, Roaa Al-Zyoudi

Publikováno v: Discover Sustainability, Vol 5, Iss 1, Pp 1-25 (2024)

Abstract Purpose This study examines the impact of board characteristics (i.e., board independence, board size, number of board meetings, foreign directors, and representation of females on the board of directors) on the tone disclosed in the banks�

Externí odkaz: https://doaj.org/article/e449ba06a6c74d06ac19e77b5246ace7

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Akademický článek

Annual report tone and divergence of opinion: evidence from textual analysis

Autor: Zhihao Qin, Menglin Cui

Publikováno v: Journal of Applied Economics, Vol 27, Iss 1 (2024)

By utilizing web-crawling and text analysis techniques on unstructured big data (text sets), this study examines to what extent investors disagree with the sentiment conveyed in annual reports. The main empirical findings suggest that the tone of ann

Externí odkaz: https://doaj.org/article/f71ed5e0bfff47e8b53b868c43d541f8

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Akademický článek

Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations

Autor: Al Lawati, Hidaya, Hussainey, Khaled, Sagitova, Roza

Publikováno v: International Journal of Accounting & Information Management, 2023, Vol. 31, Issue 5, pp. 838-863.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/IJAIM-03-2023-0060

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Akademický článek

CSR as an impression-management strategy: the joint effect of disclosure tone management and earnings management

Autor: Hamza, Sourour, Mezgani, Naoel, Jarboui, Anis

Publikováno v: Sustainability Accounting, Management and Policy Journal, 2023, Vol. 14, Issue 6, pp. 1126-1149.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/SAMPJ-08-2022-0423

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Akademický článek

The impact of tone management on investor judgments: evidence from ICFR reports

Autor: Starliper, Matthew

Publikováno v: Accounting Research Journal, 2023, Vol. 36, Issue 1, pp. 77-91.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/ARJ-06-2021-0179

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Akademický článek

Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens

Autor: Masibulele Phesa, Mabutho Sibanda

Publikováno v: Journal of Accounting and Finance in Emerging Economies, Vol 9, Iss 3 (2023)

Purpose: The use of impression management in corporate reporting is mostly in pursuit of value creation for stakeholders. The study exposes the use of impression management practices in voluntary narrative disclosures. The study focused on Top 40 Joh

Externí odkaz: https://doaj.org/article/83468fbe9707402c92a542f5b23706c4

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