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Keywords: Positive tone
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (2): 476–506.
Published: 10 February 2026
...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...
Includes: Supplementary data
