Detecting Deceptive Discussions in Conference Calls

By David F. Larcker, Anastasia A. Zakolyukina. 2012

556 citations recorded by the source corpus.

Subfields: Accounting, Information Systems, Social Psychology

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Citations in the corpus

Textual Sentiment in Finance: A Survey of Methods and Models (2014, background): “Larcker and Zakolyukina (2012) Earnings conference calls 2003-2007 Dictioary-based LIWC Linear regressions The linguistic features of CEOs and CFOs in conference call narratives can be used to identify financial misreporting; deceptive CEOs use significantly more extremely positive emotion words…”
Executive Extraversion: Career and Firm Outcomes (2018, methodology): “analyzes the text of company disclosures to measure tone (Tetlock, Saar-Tsechansky, and Macskassy, 2008; Loughran and McDonald, 2011; Jegadeesh and Wu, 2013), uncertainty (Loughran and McDonald, 2013), readability (Li, 2008; Loughran and McDonald, 2014), and uncover deception (Larcker and Zakolyukin”
Earnings quality: Evidence from the field (2013, background): “Again, it comes back to the category of ‘are 30 Cohen and Malloy (2011), Hobson, Mayew and Venkatachalam (2012), Larcker and Zakolyukina (2012) and Mayew and Venkatachalam (2012) discuss techniques to detect managers who convey under-confident, incomplete or unreliable information in their public…”
Knowledge, Compensation, and Firm Value: An Empirical Analysis of Firm Communication (2014, unknown): “Knowledge appears in forms ranging from tangible information (Bushee et al. 2003) to word choice (Larcker and Zakolyukina 2012) to the vocal inflections and tone affected reflexively by executives when talking (Mayew and Venkatachalam 2012).”
The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone (2019, unknown): “…2015), media articles (Tetlock, 2007; Tetlock, Saar-Tsechansky, & Macskassy, 2008), earnings press releases (Davis, Piger, & Sedor, 2012), analyst reports (De Franco, Hope, Vyas, & Zhou, 2015), conference calls (Larcker & Zakolyukina, 2012; Price, Doran, Peterson, & Bliss, 2012), and other sources.”
Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls (2016, unknown): “3 Examples include Li (2008) and Lehavy, Li, and Merkley (2011), who examine the readability of financial reports; Brown and Tucker (2011), who examine firms’ year-over-year MD&A modifications; Li (2010), who examines forward-looking statements in MD&A disclosures; and Tetlock, Saar-Tsechansky, and ”
Combating Fake News (2019, background): “nd domains. Ali and Levine 2008 showed that a linguistic cue set designed for one situation may not be suitable for another situation due to language variations e.g. a cue set designed for accounting [58] or police interrogation [86] may differ significantly. 4.1.3 Other variants. Later works have e”
Taxes and Financial Constraints: Evidence from Linguistic Cues (2015, unknown): “Other studies analyze the verbal communications in earnings conference calls (Hobson, Mayew, and Venkatachalam (2012), Mayew and Venkatachalam (2012), Larcker and Zakolyukina (2012)).”
Corporate Use of Social Media (2015, background): “, conference calls) to portray themselves in a positive light (e.g., Mayew, 2008; Larcker and Zakolyukina, 2012).”
Linguistic Obfuscation in Fraudulent Science (2016, methodology): “…language can be used as a marker of psychological change (Pennebaker, 2011) has also been applied to deception with several studies using automated methods to analyze word patterns associated with false and truthful statements (Larcker & Zakolyukina, 2012; Pennebaker, 2011; Toma & Hancock, 2012).”
The Impact of CEO Narcissism on Earnings Management (2018, unknown): “The adoption of CEO speech to infer company performance is consistent with literature on measuring verbal and nonverbal vocal cues in detecting financial misreporting (see Craig et al., 2013; Hobson et al., 2012; Larcker and Zakolyukina, 2012).”