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Keywords: Disclosure tone
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2024) 32 (3): 491–520.
Published: 31 October 2023
... of financial analysts and by providing evidence that analysts incorporate the management tone disclosed during conference calls to adjust their forecasting behaviors. The results can be used by policymakers as evidence and support for further improving firm communication from a new dimension of disclosure tone...
