The advent of massive amounts of textual, audio, and visual data has spurred the
development of econometric methodology to transform qualitative sentiment data into …

By facilitating the derivation of knowledge and qualitative measures from textual data, text
mining techniques have come into vogue in various domains and industries. Namely in …

Earnings press releases, as a timely vehicle for communicating a firm's performance to third
parties, can be used by managers to influence the perception of the firm's achievements …

Purpose This paper aims to examine how CEO talk of sustainability in CEO letters evolves in
a period of increased expectations from society for companies to increase their transition …

Purpose This paper aims to examine whether firms meeting or just beating an earnings
benchmark engage in tone management in earnings conference calls to complement …

This paper provides evidence that different corporate disclosures have different roles and
that Chief Executive Officer's (CEO) characteristics influence language choices. We …

Online peer-to-peer (P2P) lending platforms are gaining popularity for providing financing
and loans to small and micro entrepreneurs, particularly in developing parts of the world …

Purpose Financial disclosure manipulation is unethical and unlawful because it leads to less
transparent reporting and harmful economic decisions based on misleading information …

This study investigates the relationship between the tone of financial disclosures and
managers' earnings management behavior using Form 20-F filings of Chinese firms listed in …

We explore the influence of text tone on capital structure, especially the impact of positive
tone in management discussion and analysis (MD&A) disclosures on the capital structure …