Tone Concavity around Expected Earnings

We examine whether the relationship between managerial tone and earnings performance depends on the performance of the firm relative to earnings expectations. Using both annual changes in earnings and the difference between realized earnings and analyst consensus forecasts, we find evidence of “tone...

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Veröffentlicht in:	The Accounting review 2020-01, Vol.95 (1), p.133-164
Hauptverfasser:	D'Augusta, Carlo, DeAngelis, Matthew D.
Format:	Artikel
Sprache:	eng
Schlagworte:	Conservatism Disclosure Earnings Financial disclosure Incentives Litigation Managers
Online-Zugang:	Volltext
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