In this study, we explore how the linguistic attributes of verbal language influence suppliers by focusing on trade credit using the earnings conference call setting. We hypothesize and find that suppliers tend to extend more trade credit to customers if managers of the customer firm use more...

This study explores how redacting proprietary information from public filings is related to analyst following and the properties of analysts’ earnings forecasts. Using hand-collected data on firms’ confidential treatment orders from the Securities and Exchange Commission’s Electronic Data...