Voluntary disclosure: Empirical analysis of the tone used in conference calls

被引：0

作者：

Ferreira, Felipe Ramos ^{[1
]}

Fiorot, Diego Campana ^{[1
]}

Suguri Motoki, Fabio Yoshio ^{[1
]}

Moreira, Nadia Cardoso ^{[1
]}

机构：

[1] Fucape Business Sch, Vitoria, ES, Brazil

来源：

RAE-REVISTA DE ADMINISTRACAO DE EMPRESAS | 2019年 / 59卷 / 04期

关键词：

Voluntary disclosure; conference call; tone; performance; content analysis; INFORMATION-CONTENT; TEXTUAL ANALYSIS; CAPITAL-MARKETS; EARNINGS;

D O I：

10.1590/S0034-759020190405

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The study aims to perform the following two analyses for understanding the effect of a voluntary disclosure: 1) whether a company's performance is related to its voluntary disclosure in a conference call; and 2) whether the voluntary information is related to the future results of Brazilian companies. The tone of Brazilian firms with American Depositary Receipts (ADRs) (American Depositary Receipts) in the US market was measured between 2002 and 2016. The tone of managers was calculated in English using the original dictionary proposed by Loughran and McDonald (2011), as well as an adapted version in Portuguese. The findings suggest a positive relation between the tone used by managers during conference call and firms' current and future performance.

引用

页码：271 / 283

页数：13

共 50 条

[41] Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms
Akbas, Halil Emre
Canikli, Seda
[J]. SUSTAINABILITY, 2019, 11 (01)
[42] Voluntary disclosure of intellectual capital items in roadshows and investor conferences: An empirical analysis of DAX30-companies
Schiemann F.
Richter K.
Günther T.
[J]. Zeitschrift für Planung & Unternehmenssteuerung, 2010, 21 (3): : 255 - 275
[43] Firm growth and disclosure: An empirical analysis
Khurana, Inder K.
Pereira, Raynolde
Martin, Xiumin
[J]. JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, 2006, 41 (02) : 357 - 380
[44] A multi-stakeholder approach to voluntary disclosure of firms. An empirical research
Solimene, Silvia
Coluccia, Daniela
D'Amico, Eugenio
Fontana, Stefano
[J]. IFKAD 2015: 10TH INTERNATIONAL FORUM ON KNOWLEDGE ASSET DYNAMICS: CULTURE, INNOVATION AND ENTREPRENEURSHIP: CONNECTING THE KNOWLEDGE DOTS, 2015, : 1291 - 1305
[45] The effect of voluntary disclosure on financial performance: Empirical study on manufacturing industry in Indonesia
Meiryani, Sandra
Huang, Shi Ming
Soepriyanto, Gatot
Jessica, Simon
Fahlevi, Mochammad
Grabowska, Sandra
Aljuaid, Mohammed
[J]. PLOS ONE, 2023, 18 (06):
[46] Voluntary Disclosure and it's External Influences: A Reflection of the Empirical Literature in Emerging Countries
Zaini, Syeliya Md
Sharma, Umesh Prasad
Samkin, Grant
[J]. PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON MANAGEMENT LEADERSHIP AND GOVERNANCE (ICMLG 2015), 2015, : 200 - 206
[47] Enforcement and disclosure under regulation fair disclosure: an empirical analysis
Griffin, Paul A.
Lont, David H.
Segal, Benjamin
[J]. ACCOUNTING AND FINANCE, 2011, 51 (04): : 947 - 983
[48] Analysis of the voluntary disclosure in the rea estate listed company
Zhou, Xianhua
Yan, Shen
Li, Ruifen
[J]. PROCEEDINGS OF 2007 INTERNATIONAL CONFERENCE ON CONSTRUCTION & REAL ESTATE MANAGEMENT, VOLS 1 AND 2, 2007, : 1236 - 1239
[49] An Analysis of Voluntary Disclosure of Performance Indicators by Canadian Universities
Maingot, Michael
Zeghal, Daniel
[J]. TERTIARY EDUCATION AND MANAGEMENT, 2008, 14 (04) : 269 - 283
[50] Analysis of the influencing factors of voluntary disclosure of internal control deficiencies-empirical test of listed companies in Guangdong Province
Liu, Na
Liu, Jiaojiao
[J]. PROCEEDINGS OF THE SECOND INTERNATIONAL CONFERENCE ON ECONOMIC AND BUSINESS MANAGEMENT (FEBM 2017), 2017, 33 : 176 - 189

← 1 2 3 4 5 →