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The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Journal of accounting research, 2015-05, Vol.53 (2), p.241-274 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12072 ;CODEN: JACRBR

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  • Title:
    The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion
  • Author: ALLEE, KRISTIAN D. ; DEANGELIS, MATTHEW D.
  • Subjects: Accounting ; analysts ; conference calls ; Financial reporting ; G30 ; Investors ; M41 ; M49 ; Managers ; narrative structure ; Perception ; tone ; voluntary disclosure
  • Is Part Of: Journal of accounting research, 2015-05, Vol.53 (2), p.241-274
  • Description: We examine tone dispersion, or the degree to which tone words are spread evenly within a narrative, to evaluate whether narrative structure provides insight into managers' voluntary disclosures and users' responses to those disclosures. We find that tone dispersion is associated with current aggregate and disaggregated performance and future performance, managers' financial reporting decisions, and managers' incentives and actions to manage perceptions. Furthermore, we find that tone dispersion is associated with analysts' and investors' responses to conference call narratives. Our results suggest that tone dispersion both reflects and affects the information that managers convey through their narratives.
  • Publisher: Chicago: Blackwell Publishing Ltd
  • Language: English
  • Identifier: ISSN: 0021-8456
    EISSN: 1475-679X
    DOI: 10.1111/1475-679X.12072
    CODEN: JACRBR
  • Source: Alma/SFX Local Collection
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