Abnormal disclosure tone in MD&A and analysts' earnings forecast : evidence from China
Sibei Yan, Iny Hwang, Hyung-Rok Jung, and Taejin Jung
| Year of publication: |
2024
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|---|---|
| Authors: | Yan, Sibei ; Hwang, Iny ; Jung, Hyung-Rok ; Jung, Taejin |
| Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 60.2024, 8, p. 1858-1874
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| Subject: | abnormal tone | analysts’ earnings forecasts | emerging markets | Management discussion and analysis (MD&A) | tone management | China | Finanzanalyse | Financial analysis | Gewinnprognose | Earnings announcement | Schwellenländer | Emerging economies | Prognose | Forecast | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1540496X.2023.2290542 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014567124