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Is tone at the top associated with financial reporting aggressiveness?

Patelli, Lorenzo; Pedrini, Matteo - In: Journal of business ethics : JOBE 126 (2015) 1, pp. 3-19

Persistent link: https://www.econbiz.de/10010476654

Is the optimism in CEO's letters to shareholders sincere? : impression management versus communicative action during the economic crisis

Patelli, Lorenzo; Pedrini, Matteo - In: Journal of business ethics : JOBE 124 (2014) 1, pp. 19-34

Persistent link: https://www.econbiz.de/10010424774

Characteristics of managerial tone priced by auditors : evidence based on annual letters to shareholders of large U.S. firms

Greiner, Adam; Patelli, Lorenzo; Pedrini, Matteo - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 139-161

Persistent link: https://www.econbiz.de/10012293992

Is the Optimism in CEO’s Letters to Shareholders Sincere? Impression Management Versus Communicative Action During the Economic Crisis

Patelli, Lorenzo; Pedrini, Matteo - In: Journal of Business Ethics 124 (2014) 1, pp. 19-34

In this study, we explore the sincerity of the rhetorical tone of 664 annual letters to shareholders (CEO letters). Prior studies adopt Impression Management theory to predict that firms obfuscate failures and emphasize successes to unfairly enhance their image and maintain organizational...

Persistent link: https://www.econbiz.de/10010989871

Is Tone at the Top Associated with Financial Reporting Aggressiveness?

Patelli, Lorenzo; Pedrini, Matteo - In: Journal of Business Ethics 126 (2015) 1, pp. 3-19

The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the...

Persistent link: https://www.econbiz.de/10011155253