CEO characteristics and tone at the top inconsistency
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DOI: 10.1016/j.jeconbus.2019.105887
Abstract: Abstract This paper provides evidence that different corporate disclosures have different roles and that Chief Executive Officer’s (CEO) characteristics influence language choices. We document that relative to the Management Discussion and Analysis (MD&A), CEO letters… read more here.
Keywords: tone top; top inconsistency; ceo characteristics; ceo ... See more keywords