This paper explores the role of language (tone and readability) in financial disclosures in detecting a firm …'s likelihood of violating the FCPA. Matching FCPA violators with a control sample of non-violators, we examine whether the tone and … the management of FCPA violators uses more negative, uncertain, litigious, and complex language when disclosing financials …

This paper investigates the empirical relationship between language structures and prevalent tax avoidance practices … corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The … that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance …

that can be reduced by highlighting concrete language in disclosures. Our results show that, when abstract language is … foreign firm, but that highlighting concrete language mitigates this bias. Drawing on psychology theory, we predict and find … that the debiasing effect of highlighting concrete language operates via investors' subjective feelings of comfort with …

from language indicating risk to firm fundamentals in a quarterly risk factor update exhibit the strongest predictability …