Pouryousof, Azam; Nassirzadeh, Farzaneh; Askarany, Davood - In: Risks : open access journal 11 (2023) 12, pp. 1-14
This article examines the factors contributing to the disparity in managers' disclosure tone from a signalling perspective. According to this viewpoint, managers intentionally choose their tone to convey information to the market. To determine the origin of tone inconsistency, we explored the...
