Is CSR performance related to disclosure tone in earnings announcements?

Show simple item record Lu, Y en Cahan, Steven en Ma, Diandian en 2018-10-02T22:17:27Z en 2018-10-28T04:14:38Z en 2019 en
dc.identifier.issn 1030-9616 en
dc.identifier.uri en
dc.description.abstract This study examines whether the disclosure tone in earnings announcements is related to a firm’s corporate social responsibility (CSR) performance. We find that more socially responsible firms exhibit a more optimistic tone in earnings announcements. The findings are robust to a variety of sensitivity tests and data from different years. Furthermore, we find that the positive association between CSR performance and disclosure tone in the earnings announcement is particularly apparent in the manufacturing industry. Our findings should assist regulators in better understanding the verbal aspect of earnings announcements. Our findings raise the possibility that firms with good CSR performance may engage in a more subtle form of impression management, i.e., tone management. en
dc.publisher Emerald en
dc.relation.ispartofseries Accounting Research Journal en
dc.relation.replaces en
dc.relation.replaces 2292/38325 en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. en
dc.rights.uri en
dc.title Is CSR performance related to disclosure tone in earnings announcements? en
dc.type Journal Article en
dc.identifier.doi 10.1108/ARJ-05-2016-0059 en
pubs.volume online first en
dc.rights.holder Copyright: The author en
dc.rights.accessrights en
pubs.subtype Article en
pubs.elements-id 704028 en Business and Economics en Accounting and Finance en Graduate School of Management en Business Masters en 2019 en

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