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Keywords: Negativity
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 09 January 2025
...Zihua Liu; Albert Tsang; Li Yu; Dong Zhao Purpose The paper examines the effect of language negativity of US financial analysts’ ancestral origins on their earnings forecast behavior. Design/methodology/approach The paper first developed a dictionary of the most emotionally negative words...
