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Published in 2018 at "Accounting, Organizations and Society"
DOI: 10.1016/j.aos.2018.03.005
Abstract: Management-issued linguistic tone is, on average, positively associated with future earnings and incrementally priced by the market. However, prior capital markets research also shows that linguistic tone is difficult to process, while lab-based findings establish…
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Keywords:
residual tone;
linguistic tone;
tone;
small investors ... See more keywords
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Published in 2021 at "Contemporary Accounting Research"
DOI: 10.1111/1911-3846.12718
Abstract: Speakers of weak future-time reference (FTR) languages perceive the future as closer and more imminent. In this study, we examine the important question of whether the FTR properties of languages spoken by investors affect their…
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Keywords:
weak ftr;
management;
language management;
management forecasts ... See more keywords