...Jingyi Guan; Xuanye Zhu; Xueying Wen Purpose Our study aims to examine the impact of management's positive tone in earnings communication conferences on corporate violations, clarify the mechanisms underlying this effect and identify key boundary conditions that influence it. By doing so, it seeks...

... earnings communication conference following equity incentives. Design/methodology/approach Using Chinese A-share listed companies from 2006 to June 2023 as the sample, we explore the impact mechanism of equity incentives on the tone of earnings communication conference. Findings Equity incentives...