Patterns of Language Use in Accounting Narratives and Their Impact on Investment-Related Judgments and Decisions

Recent research has examined the role of accounting narratives on investors' judgments and decisions. This study extends this line of inquiry by examining the effects of language categories on investors' judgments and decisions—the notion that narratives written with different predicates (...

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Veröffentlicht in:	Behavioral research in accounting 2014, Vol.26 (1), p.59-84
Hauptverfasser:	Riley, Tracey J., Semin, Gün R., Yen, Alex C.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Decision analysis Investment policy Judgment Language Linguistics Narratives Press releases Studies
Online-Zugang:	Volltext
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