IDEAS home Printed from https://ideas.repec.org/r/taf/acctbr/v40y2010i4p371-390.html

Bias in the tone of forward‐looking narratives

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Yan Luo & Linying Zhou, 2020. "Textual tone in corporate financial disclosures: a survey of the literature," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 101-110, September.
  2. Angelo, Benjamin, 2025. "The private securities litigation reform act and post-earnings announcement drift," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  3. Vivien Beattie & Jane Davison, 2015. "Accounting narratives: storytelling, philosophising and quantification," Accounting and Business Research, Taylor & Francis Journals, vol. 45(6-7), pages 655-660, December.
  4. 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).
  5. S. M. R. K. Samarakoon & R. K. Mishra & Rudra P. Pradhan & Manju Jayakumar & Tapan P. Bagchi, 2025. "Annual report readability, ESG disclosure, and risk perspectives of Indian firms: the mediating role of corporate governance and earnings management," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 678-705, September.
  6. Imen Derouiche & Riadh Manita & Anke Muessig, 2021. "Risk disclosure and firm operational efficiency," Annals of Operations Research, Springer, vol. 297(1), pages 115-145, February.
  7. Almaghrabi, Khadija S. & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity," The British Accounting Review, Elsevier, vol. 56(6).
  8. Zhang, Xiaoxiang & Zhang, Qiyu & Chen, Ding & Gu, Jun, 2019. "Financial integration, investor protection and imbalanced optimistically biased information timeliness in emerging markets," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 38-56.
  9. Muhammad Farhan Malik & Yuan George Shan & Jamie Yixing Tong, 2022. "Do auditors price litigious tone?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1715-1760, April.
  10. Elsayed, Mohamed & Elshandidy, Tamer, 2021. "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, vol. 53(C).
  11. Gehan A. Mousa & Elsayed A. H. Elamir & Khaled Hussainey, 2022. "Using machine learning methods to predict financial performance: Does disclosure tone matter?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 93-112, March.
  12. repec:ami:journl:v:24:y:2024:i:2:p:272-297 is not listed on IDEAS
  13. Yan, Yumeng & Xiong, Xiong & Meng, J. Ginger & Zou, Gaofeng, 2019. "Uncertainty and IPO initial returns: Evidence from the Tone Analysis of China’s IPO Prospectuses," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
  14. Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019. "Signing the letter to shareholders: Does the Signatory?s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 37-82.
  15. 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.
  16. Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A., 2021. "Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
  17. Yingzhao Ni, 2024. "Media coverage and disclosure of short‐termism tone: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(S1), pages 5107-5131, December.
  18. Hesham Bassyouny & Tarek Abdelfattah, 2022. "Executives vs. governance: Who has the predictive power? Evidence from narrative tone," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 361-382, January.
  19. Ali Ataullah & Andrew Vivian & Bin Xu, 2018. "Optimistic Disclosure Tone and Conservative Debt Policy," Abacus, Accounting Foundation, University of Sydney, vol. 54(4), pages 445-484, December.
  20. Ikhlass Amous & Ahmed Chabchoub, 2025. "Ownership Concentration and Risk Disclosure Quality in The Tunisian Context: Evidence from The Pre- and During COVID19 Periods," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(2), pages 272-297, June.
  21. Gilberto Marquez-Illescas & Allan A. Zebedee & Linying Zhou, 2019. "Hear Me Write: Does CEO Narcissism Affect Disclosure?," Journal of Business Ethics, Springer, vol. 159(2), pages 401-417, October.
  22. Yaoyao Li & Tianmei Wang & Duo Tao & Qianhui Hou, 2025. "Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(5), pages 4328-4351, December.
  23. Chiara Mio & Pier Luigi Marchini & Alice Medioli, 2020. "Forward‐looking information in integrated reports: Insights from “best in class”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2212-2224, September.
  24. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
  25. 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).
  26. 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.
  27. Wang, Yang & Chen, Xin & Zhang, Yifei, 2025. "Management tone and corporate information asymmetry in times of pandemic crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
  28. Dominika Hadro & Karol Marek Klimczak & Marek Pauka, 2017. "Impression Management in Letters to Shareholders: Evidence from Poland," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 305-330, September.
  29. Rahman, Sheehan, 2023. "Narrative tone and earnings persistence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  30. Hidaya Al Lawati, 2022. "Politically Connected Firms and Forward-Looking Disclosure in the Era of Oman Vision 2040," JRFM, MDPI, vol. 15(6), pages 1-22, May.
  31. Lulu Di & Chen Hua & Yuan Sun, 2025. "Customers' Pessimistic Disclosure and Corporate Innovation: The Role of Government‐Background Principal Customers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3472-3500, December.
  32. Chen, Jean Jinghan & Song, Peiyang & Loi, Fai Lim, 2024. "Strategic forward-looking nonearnings disclosure and overinvestment," The British Accounting Review, Elsevier, vol. 56(6).
  33. Thomas Schleicher, 2012. "When is good news really good news?," Accounting and Business Research, Taylor & Francis Journals, vol. 42(5), pages 547-573, December.
  34. Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei, 2018. "Do letters to shareholders inform or mislead? Insights from insider trading," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 73-109.
  35. Rahman, Sheehan, 2019. "Discretionary tone, annual earnings and market returns: Evidence from UK Interim Management Statements," International Review of Financial Analysis, Elsevier, vol. 65(C).
  36. Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016. "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, vol. 48(4), pages 415-430.
  37. Li, Ruiqian & Wu, Haiyun & Zhong, Ma & Lan, Hao, 2024. "Strategic tone management in ESG reports and ESG risk," International Review of Financial Analysis, Elsevier, vol. 96(PA).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.