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Keywords: Management share reduction
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Journal Articles
Management equity incentives and tone management of earnings communication conferences: evidence from China
Available to Purchase
Journal of Applied Accounting Research (2025) 26 (5): 987–1005.
Published: 04 March 2025
... et al., 2021), masking actual more positive financial performance to gain favorable conditions in labor negotiations. Our study makes contributions to three strands of the literature: Firstly, we explore the potential relationship between abnormal tone and management share reduction...
Includes: Supplementary data
