Search Results - subject:"tone inconsistency"

Inconsistency in managers' disclosure tone : the signalling perspective

Pouryousof, Azam; Nassirzadeh, Farzaneh; Askarany, Davood - In: Risks : open access journal 11 (2023) 12, pp. 1-14

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 …

Persistent link: https://www.econbiz.de/10014446478

The relationship between managers' disclosure tone and the trading volume of investors

Pouryousof, Azam; Nassirzadeh, Farzaneh; Hesarzadeh, Reza; … - In: Journal of Risk and Financial Management 15 (2022) 12, pp. 1-16

-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 …

Persistent link: https://www.econbiz.de/10014332774

The relationship between managers' disclosure tone and the trading volume of investors

Pouryousof, Azam; Nassirzadeh, Farzaneh; Hesarzadeh, Reza; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-16

Persistent link: https://www.econbiz.de/10014284083