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1-4 of 4
Keywords: Tone management
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–22.
Published: 07 May 2026
..., 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...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2026) 34 (2): 273–297.
Published: 14 August 2025
... 31 12 2024 12 03 2025 27 04 2025 10 06 2025 15 06 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Auditor-client relationship Auditor tenure Abnormal tone Tone management Overconfidence Conservatism Much...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (3): 411–440.
Published: 20 January 2025
... 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...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (2): 192–226.
Published: 18 February 2021
... 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...
