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Keywords: Earnings benchmarks
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (4): 842–867.
Published: 19 May 2022
...Salah Kayed; Rasmi Meqbel Purpose This paper aims to examine whether firms meeting or just beating an earnings benchmark engage in tone management in earnings conference calls to complement earnings management in the UK context. It also investigates whether the audience tone in beating or just...
