Pouryousof, Azam; Nassirzadeh, Farzaneh; Askarany, Davood - In: Risks : open access journal 11 (2023) 12, pp. 1-14
This article examines the factors contributing to the disparity in managers' disclosure tone from a signalling …, and MD&A tone inconsistency. Thus, the biased tone observed in Iranian managers' MD&As can be explained by signalling … theory. This study contributes to the existing literature by being the first to investigate signalling as a source of …