Bias in the tone of forward‐looking narratives
By Thomas Schleicher, Martin Walker. 2010
195 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/9d6e4184d2168a22e4bc548c50f46ed752e20c2d
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Cemil Kuzey
- Merve Kılıç
- Vasiliki Athanasakou
- K. Hussainey
- R. Stacchezzini
- Allan A. Zebedee
- Gilberto Marquez-Illescas
- A. Lai
In Finance
- Cemil Kuzey
- Merve Kılıç
- Vasiliki Athanasakou
- R. Stacchezzini
- K. Hussainey
- Allan A. Zebedee
- Gilberto Marquez-Illescas
- A. Lai
Citations in the corpus
- The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “This finding is consistent with Osma and Guillamón-Saorı́n (2011) that show that board characteristics have an important role in explaining the use of optimistic disclosure.”
- Managers Set the Tone: Equity Incentives and the Tone of Earnings Press Releases (2016, unknown): “Q filings (which includes MD&A), managers use less pessimistic language and more optimistic language in earnings press releases relative to the MD&A. Finally, Schleicher and Walker (2010) study the tone in the outlook section of the annual reports of UK firms and find evidence that firms with an imp”
- The perceived credibility of forward-looking performance disclosures (2014, background): “This is due to financial analyst representing and influencing investor beliefs (Schipper 1991, Lang and Lundholm 1996) and to annual reports serving as a key input to drafting analyst reports.”
- Determinants of forward-looking disclosures in integrated reporting (2018, background): “Therefore, forward-looking disclosures upon which fi nancial analysts and investors rely on for their investment decisions remain largely unregulated and unaudited (Schleicher and Walker, 2010).”
- Hear Me Write: Does CEO Narcissism Affect Disclosure? (2019, background): “Studies have found that tone is not only affected by the objective corporate financial performance (Schleicher and Walker 2010; Clatworthy and Jones 2003), but also by management ability (Luo and Zhou 2017), CEOs’ compensation structure (Arslan-Ayaydin et al. 2016), and their dispositional optimism…”