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Fair Value Accounting and Managers' Hedging Decisions

CHEN, WEI; TAN, HUN-TONG; WANG, ELAINE YING - In: Journal of Accounting Research 51 (2013) 1, pp. 67-103

Persistent link: https://www.econbiz.de/10010642873

The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions

WANG, ELAINE YING; TAN, HUN-TONG - In: Journal of Accounting Research 51 (2013) 3, pp. 673-700

Persistent link: https://www.econbiz.de/10010642875

When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments

TAN, HUN-TONG; WANG, ELAINE YING; ZHOU, BO - In: Journal of Accounting Research 52 (2014) 1, pp. 273-302

type="main" <title type="main">ABSTRACT</title> <p>Recent studies document that market participants react positively to the positive language sentiment or tone embedded in financial disclosures, and that investors’ reactions to negative news are more muted with poor disclosure readability. However, while language sentiment...</p>

Persistent link: https://www.econbiz.de/10011038330