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Does concrete language in disclosures increase willingness to invest?
Elliott, W. Brooke; Rennekamp, Kristina M.; White, Brian J. - In: Review of accounting studies 20 (2015) 2, pp. 839-865
Persistent link: https://www.econbiz.de/10011283636
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The capital market consequences of language barriers in the conference calls of non-U.S. firms
Brochet, François; Naranjo, Patricia; Yu, Gwen - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1023-1049
Persistent link: https://www.econbiz.de/10011520900
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Disclosure outlets and corporate financial communication : a discussion of "managers" use of language across alternative disclosure outlets ; earnings press releases versus MD&A
Mayew, William J. - In: Contemporary accounting research : a journal of the … 29 (2012) 3, pp. 838-844
Persistent link: https://www.econbiz.de/10009681333
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Does Highlighting Concrete Language in Disclosures Mitigate Home Bias?
Elliott, W. Brooke - 2012
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 …
Persistent link: https://www.econbiz.de/10013105172
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Do features that associate managers with a message magnify investors' reactions to narrative disclosures?
Asay, H. Scott; Libby, Robert; Rennekamp, Kristina M. - In: Accounting, organizations and society : an … 68/69 (2018), pp. 1-14
Persistent link: https://www.econbiz.de/10011911479
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Firm performance, reporting goals, and language choices in narrative disclosures
Asay, H. Scott; Libby, Robert; Rennekamp, Kristina - In: Journal of accounting & economics 65 (2018) 2/3, pp. 380-398
Persistent link: https://www.econbiz.de/10011865006
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Power relationships in gender-related disclosures : exploring language in selected Fortune 500 companies' sustainability reports
Dewan Mahboob Hossain; Nik Nazli Nik Ahmad; Siti … - In: International journal of business governance & ethics : … 12 (2017) 3, pp. 262-288
Persistent link: https://www.econbiz.de/10011855500
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Simple versus rich language in disclosure games
Hagenbach, Jeanne; Koessler, Frédéric - In: Review of economic design : RED 21 (2017) 3, pp. 163-175
Persistent link: https://www.econbiz.de/10011900134
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Paradigm Shift in Sustainability Disclosure Analysis : Empowering Stakeholders with Chatreport, a Language Model-Based Tool
Ni, Jingwei; Bingler, Julia Anna; Colesanti Senni, Chiara; … - 2023
This paper introduces a novel approach to enhance Large Language Models (LLMs) with expert knowledge to automate the …
Persistent link: https://www.econbiz.de/10014362123
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To read or to listen? : does disclosure delivery mode impact investors' reactions to managers' tone language?
Elliott, W. Brooke; Loftus, Serena; Winn, Amanda - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 7-38
Persistent link: https://www.econbiz.de/10014517693