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Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

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Cited by:

  1. Mansouri, Sasan, 2021. "Does firm's silence drive media's attention away?," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242433, Verein für Socialpolitik / German Economic Association.
  2. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
  3. Umar, Tarik, 2022. "Complexity aversion when SeekingAlpha," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  4. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
  5. 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.
  6. Nguyen, Phuong Thi Thuy & Kimura, Akihisa, 2023. "Disclosure characteristics of annual reports and information asymmetry: Evidence from foreign firms listed on the US stock exchange," Finance Research Letters, Elsevier, vol. 54(C).
  7. 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.
  8. Ashkan Eshghi & Ram D. Gopal & Hooman Hidaji & Raymond A. Patterson, 2023. "Now You See It, Now You Don’t: Obfuscation of Online Third-Party Information Sharing," INFORMS Journal on Computing, INFORMS, vol. 35(2), pages 286-303, March.
  9. 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).
  10. Goldman, Eitan & Martel, Jordan & Schneemeier, Jan, 2022. "A theory of financial media," Journal of Financial Economics, Elsevier, vol. 145(1), pages 239-258.
  11. Trinh, Quoc Dat & Haddad, Christian & Tran, Kim Thuan, 2022. "Financial reporting quality and dividend policy: New evidence from an international level," International Review of Financial Analysis, Elsevier, vol. 80(C).
  12. 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.
  13. James M. Plečnik & Leo L. Yang & Joseph H. Zhang, 2022. "Corporate innovation and future earnings: does early patent disclosure matter?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 2011-2056, April.
  14. 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.
  15. Dane M. Christensen & Arthur Morris & Beverly R. Walther & Laura A. Wellman, 2023. "Political information flow and management guidance," Review of Accounting Studies, Springer, vol. 28(3), pages 1466-1499, September.
  16. Alexander Nekrasov & Siew Hong Teoh & Shijia Wu, 2022. "Visuals and attention to earnings news on twitter," Review of Accounting Studies, Springer, vol. 27(4), pages 1233-1275, December.
  17. Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  18. Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023. "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 375-416, January.
  19. 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.
  20. Ana Isabel Morais & Inês Pinto, 2023. "Does the Level of Enforcement Shape the Complexity in Accounting Standards?," IJFS, MDPI, vol. 11(1), pages 1-17, February.
  21. 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).
  22. Yangyang Chen & Jeffrey Ng & Xin Yang, 2021. "Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1609-1649, December.
  23. Jenice Prather-Kinsey & Francesco De Luca & Ho-Tan-Phat Phan, 2022. "Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 330-351, September.
  24. Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022. "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  25. Ian D. Gow & David F. Larcker & Anastasia A. Zakolyukina, 2021. "Non‐Answers During Conference Calls," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1349-1384, September.
  26. Lonwabo Mlawu & Frank Ranganai Matenda & Mabutho Sibanda, 2023. "Linking Financial Performance with CEO Statements: Testing Impression Management Theory," Risks, MDPI, vol. 11(3), pages 1-16, March.
  27. Kate Suslava, 2021. "“Stiff Business Headwinds and Uncharted Economic Waters”: The Use of Euphemisms in Earnings Conference Calls," Management Science, INFORMS, vol. 67(11), pages 7184-7213, November.
  28. Michele Gendelsky de Oliveira & Graça Azevedo & Jonas Oliveira, 2021. "The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal," Economies, MDPI, vol. 9(2), pages 1-28, May.
  29. 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.
  30. Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel, 2019. "Complexity of financial reporting standards and accounting expertise," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 226-253.
  31. Kong, Dongmin & Shi, Lu & Zhang, Fan, 2021. "Explain or conceal? Causal language intensity in annual report and stock price crash risk," Economic Modelling, Elsevier, vol. 94(C), pages 715-725.
  32. 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).
  33. Matthias Breuer & Harm H. Schütt, 2023. "Accounting for uncertainty: an application of Bayesian methods to accruals models," Review of Accounting Studies, Springer, vol. 28(2), pages 726-768, June.
  34. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  35. 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).
  36. Li, Fengyu & Yang, Mozhu & Zhang, Tong, 2023. "Does prospectus readability matter for bond issuance pricing? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
  37. Tobias Nießner & Daniel H. Gross & Matthias Schumann, 2022. "Evidential Strategies in Financial Statement Analysis: A Corpus Linguistic Text Mining Approach to Bankruptcy Prediction," JRFM, MDPI, vol. 15(10), pages 1-15, October.
  38. Cookson, J. Anthony & Moon, S. Katie & Noh, Joonki, 2020. "Imprecise and Informative: Lessons from Market Reactions to Imprecise Disclosure," SocArXiv akt2c, Center for Open Science.
  39. Tengfei Zhang, 2020. "Manager Uncertainty and Cross-Sectional Stock Returns," 2020 Papers pzh934, Job Market Papers.
  40. de Souza, João Antônio Salvador & Rissatti, Jean Carlo & Rover, Suliani & Borba, José Alonso, 2019. "The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics," Research in International Business and Finance, Elsevier, vol. 48(C), pages 59-74.
  41. Shi, Xin & Hou, Jingru & Gu, Qiankun, 2023. "In-laws’ involvement in management and tax avoidance: Evidence from family firms in China," Finance Research Letters, Elsevier, vol. 53(C).
  42. Amadxarif, Zahid & Brookes, James & Garbarino, Nicola & Patel, Rajan & Walczak, Eryk, 2019. "The language of rules: textual complexity in banking reforms," Bank of England working papers 834, Bank of England.
  43. Paul Hribar & Richard Mergenthaler & Aaron Roeschley & Spencer Young & Chris X. Zhao, 2022. "Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 299-351, March.
  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. 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.
  46. Alev Yildirim & Linda Allen, 2021. "Measuring systematic risk from managerial organization capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 2049-2072, October.
  47. Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 91421, University Library of Munich, Germany, revised 14 Dec 2018.
  48. Brown, Zachariah C. & Anicich, Eric M. & Galinsky, Adam D., 2020. "Compensatory conspicuous communication: Low status increases jargon use," Organizational Behavior and Human Decision Processes, Elsevier, vol. 161(C), pages 274-290.
  49. He, Jie & Xu, Sha & Wang, Bin & Chan, Kam C., 2023. "Learn from peers? The impact of peer firms' analyst earnings forecasts on a focal firm's corporate investment efficiency," International Review of Financial Analysis, Elsevier, vol. 89(C).
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