Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A*: Language in Earnings Press Releases vs. MD&A

By Angela K. Davis, Isho Tama-Sweet. 2012

393 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/a0c51288ef88973622f5116b30fe090095ccb783

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Citations in the corpus

The perceived credibility of forward-looking performance disclosures (2014, background): “These include Kothari et al. (2009), Feldman et al. (2010), Brown and Tucker (2011), Gruning (2011) and Davis and Tama-Sweet (2012).”
Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls (2016, neutral): “…who examines forward-looking statements in MD&A disclosures; and Tetlock, Saar-Tsechansky, and Macskassy (2008), Loughran and McDonald (2011), Davis and Tama-Sweet (2012), Rogers, Van Buskirk, and Zechman (2011), Davis, Piger, and Sedor (2012), and Blau, DeLisle, and Price (2012), who…”
Does concrete language in disclosures increase willingness to invest? (2014, neutral): “…including optimistic versus pessimistic tone (Henry 2008; Kothari et al. 2009; Feldman et al. 2010; Demers and Vega 2011; Davis et al. 2012, 2014; Davis and Tama-Sweet 2012), vividness (Hales et al. 2011), and readability (Li 2008; You and Zhang 2009; Miller 2010; Rennekamp 2012; Lawrence 2013;…”
Textual risk disclosures and investors’ risk perceptions (2013, neutral): “Others examine the effect of tone in annual reports (Kothari et al. 2009; Feldman et al. 2010; Davis and Tama-Sweet 2012).”
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017, background): “Specifically, analysts’ forecast dispersion is lower among firms with high CSR disclosure scores. empirical evidence that examines the narrative disclosures of earnings announcements (Davis and Tama-Sweet 2012).”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “Moreover, the automated procedure avoids problems caused by the subjectivity typical of manual coding (Davis & Tama-Sweet, 2012; Short & Palmer, 2008) and allows comparison between studies.17 Optimism is defined as language ‘endorsing some person, group, concept, or event, or highlighting 13Before…”
Hear Me Write: Does CEO Narcissism Affect Disclosure? (2019, background): “Given the importance of this dialogue, market watchers and researchers have invested significant effort in interpreting the text of these various corporate announcements (e.g., Henry 2008; Feldman et al. 2010; Li 2010; Davis and Tama-Sweet 2012; Davis et al. 2012).”