... to shed light on the real effects of positive tone in earnings communication conferences and deepen understanding of tone management's role in corporate compliance behavior. Design/methodology/approach We use a sample of China's A-share listed companies from 2005 to 2022 to investigate...

...Jingyi Guan; Xueying Wen; Eping Liu Purpose Existing research on stock price manipulation driven by equity incentives has mainly focused on earnings management, without considering other potential manipulation methods. Therefore, we examine whether management engages in tone management during...