..., the primary objective of this study is to investigate the mutual effects of tone management and corporate tax avoidance. Managers can manipulate the tone of information disclosed in corporate reports through biased word selection, reducing the effectiveness of the information provided. Design/methodology...

... Auditor-client relationship Auditor tenure Abnormal tone Tone management Overconfidence Conservatism Much company information is hidden in unstructured textual documents such as management discussion and analysis reports, earnings announcements, and conference calls. Therefore...

... management of earnings communication conferences. Design/methodology/approach We take the China A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2007 to 2021 as our sample to examine how, why and when share lockup expiration of major shareholders affects tone management of earnings...

... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Managerial ability Tone management Tone informativeness Career concerns Earnings press releases G14 G17 J50 J53 M40 Managers care about how their ability is perceived by the labor market...