determine the origin of tone inconsistency, we explored the association between future financial performance (as measured by the …, and MD&A tone inconsistency. Thus, the biased tone observed in Iranian managers' MD&As can be explained by signalling …

-oriented dictionaries, and tone inconsistency is measured using a benchmark model. The data were collected from 143 companies listed on the … Tehran Stock Exchange from 2011 to 2020, totalling 1380 annual reports. The results show that MD&A tone inconsistency … positively correlates with abnormal trading volume for all investors. In addition, MD&A tone inconsistency has a different impact …

-oriented dictionaries, and tone inconsistency is measured using a benchmark model. The data were collected from 143 companies listed on the … Tehran Stock Exchange from 2011 to 2020, totalling 1380 annual reports. The results show that MD&A tone inconsistency … positively correlates with abnormal trading volume for all investors. In addition, MD&A tone inconsistency has a different impact …

, tenure, duality, ability and psychological attributes such as narcissism, myopia, overconfidence and tone inconsistency. Data …, psychological attributes and tone inconsistency. Female CEOs exhibit reduced tone inconsistency, contrasting with previous research … trends. CEO tenure correlates negatively with tone inconsistency, whereas CEO ability shows a positive correlation …