Dynamics of CEO Disclosure Style

We examine changes in CEOs' disclosure styles in quarterly earnings conference calls over their tenure. Our longitudinal analysis of newly hired CEOs shows that CEOs' forward-looking disclosures and their disclosures' relative optimism decline in their tenure. Further, externally hire...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The Accounting review 2019-07, Vol.94 (4), p.103-140
Hauptverfasser:	Bochkay, Khrystyna, Chychyla, Roman, Nanda, Dhananjay (DJ)
Format:	Artikel
Sprache:	eng
Schlagworte:	Chief executive officers Chief executives Disclosure Earnings Future Managers Optimism Personal income Supply & demand Tenure Uncertainty
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!