دورية أكاديمية
Tone of language, financial disclosure, and earnings management: a textual analysis of form 20-F
| العنوان: | Tone of language, financial disclosure, and earnings management: a textual analysis of form 20-F |
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| المؤلفون: | Shuangyan Li, Guangrui Wang, Yongli Luo |
| المصدر: | Financial Innovation, Vol 8, Iss 1, Pp 1-24 (2022) |
| بيانات النشر: | SpringerOpen, 2022. |
| سنة النشر: | 2022 |
| المجموعة: | LCC:Public finance LCC:Finance |
| مصطلحات موضوعية: | Tone, Earnings management, Textual analysis, Financial statement, Public finance, K4430-4675, Finance, HG1-9999 |
| الوصف: | Abstract This study investigates the relationship between the tone of financial disclosures and managers’ earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S. during 2002–2014. The results show that the proportion of positive, uncertain, or modal words used in financial disclosures is positively related to corporate earnings management, implying that managers attempt to conceal earnings management behavior by manipulating the tone of their financial reports. In addition, robustness tests are conducted using an alternative proxy for earnings management that considers the effects of the financial crisis and separately examines the information and non-information technology industries. The results suggest that the tone used in financial disclosures has informative value, and textual analysis can be an effective tool for identifying earnings management. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 2199-4730 |
| Relation: | https://doaj.org/toc/2199-4730 |
| DOI: | 10.1186/s40854-022-00346-5 |
| URL الوصول: | https://doaj.org/article/3fb0ef75b9e24dab97d78c4a1575b881 |
| رقم الأكسشن: | edsdoj.3fb0ef75b9e24dab97d78c4a1575b881 |
| قاعدة البيانات: | Directory of Open Access Journals |
Find this article in full text from Springer Verlag. 
Full Text Finder | تدمد: | 21994730 |
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| DOI: | 10.1186/s40854-022-00346-5 |