Caserio, Carlo; Panaro, Delio; Trucco, Sara - In: Management Decision 58 (2019) 3, pp. 510-525
Purpose: The purpose of this paper is to investigate whether financial companies of the USA are inclined to manipulate the management discussion and analysis (MD&A) tone and thus to follow impression management behaviours. Also, the paper proposes a tone analysis of MD&As conducted by comparing...