This study reviews the research on the usefulness, determinants, and measurements of the
textual tone of corporate financial disclosures. This review suggests that various …

In this study, we investigate the relationship between the tone of annual reports of peer firms
and the innovation investment of focal firms based on data from Chinese listed companies …

Nowadays, China is faced with increasing downward pressure on its economy, along with
an expanding business risk on listed companies in China. Listed companies, as the solid …

In this study, we investigate whether auditors consider their clients' climate change-related
external risks when making audit pricing decisions. Using county-level proxies based on the …

The present research investigates the relationship between managers' disclosure tone and
the trading volume of small and large investors separately. The inconsistency of disclosure …

We examine the impact of board gender diversity on the sentiment in earnings press
releases. Managers may use press releases to manage readers' perceptions of corporate …

Purpose The purpose of this study is to examine the relationship between explanatory
language, audit fees and audit hours to demonstrate that auditors use explanatory language …

Purpose This paper aims to examine whether managerial sentiment, extracted from annual
reports, is associated with corporate risk-taking in the context of Chinese companies. This …

Purpose This study examines the association between firm profitability and the “voice” of the
CEO measured through tones they convey in their annual letter to shareholders. The paper …

Purpose This paper examines the effect of audit committee (AC) reporting, measured by the
tone of audit committee disclosures, in improving financial reporting quality as proxied by …