Sökning: "Abnormal Tone"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden Abnormal Tone.

  1. 1. The Impact of COVID-19 on Abnormal Tone in Corporate Communication: A Comparative Analysis of Affected and Non-Affected Industries

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Muhammad Bilal; Tanvir Reza Akash; [2023-07-03]
    Nyckelord :Abnormal Tone; Affected Non-Affected Industries; CEO Letter; Covid-19; Impression Management; Information Content;

    Sammanfattning : Background and Problem Definition: Effective communication is crucial for stakeholder relationships. CEO letters convey important information, but during crises, companies and industries may misrepresent their financial health to maintain a positive impression, potentially through abnormal tone. LÄS MER

  3. 2. Seasoned Equity Offerings and Disclosure Sentiment Effects: Evidence from the U.S.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Max Mauritz; Phornchanok Phojan; [2023-06-29]
    Nyckelord :Seasoned Equity Offerings; Long-Term Event Study; Buy-and-Hold Abnormal Returns; Textual Analysis; Disclosure Sentiment; Disclosure Tone;

    Sammanfattning : This paper updates the data regarding Seasoned Equity Offering firms (SEOs) long-term performance and finds evidence in line with prior research that they underperform in the longterm. Furthermore, using automated textual analysis on the relevant disclosure filings SEO firms in the United States publish (Form 10-K, Form 8-K and Form 424B), we investigate the relationship between disclosure sentiment variables and long-term return performance. LÄS MER

  4. 3. Stock Market Reactions to Firms’ First Publication of Sustainability Reports: Evidence from multiple industries in Nordic countries, the United States, and China

    Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Jiabao Yan; Biyun Meng; [2021]
    Nyckelord :sustainability reports; ESG; sentiment analysis; LASSO; event study; machine learning; Business and Economics;

    Sammanfattning : This study investigates the market reactions to firms’ first publication of sustainability reports. The data of listed companies in the Nordic, the United States, and Chinese stock markets are utilized to examine whether the event leads to abnormal returns in the short term and whether the results are identical across regions. LÄS MER

  5. 4. Earnings Conference Calls and Stock Returns: The interplay between tone and information specificity

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Imelda Taraj; [2019-08-09]
    Nyckelord :conference calls; disclosure; content analysis; textual analysis; word sentiment; information specificity; cumulative abnormal returns;

    Sammanfattning : After the adoption of RegFD, quarterly earnings conference calls (ECCs) have become an important channel for voluntary corporate disclosure. However, the extent to which the information content affects capital markets is little researched. LÄS MER

  7. 5. The Predictive Value of Abnormal Positive Tone in Earnings Conference Calls

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :André Holmström; Haris Kovacevic; [2017-08-09]
    Nyckelord :qualitative disclosures; tone; earnings conference calls; market efficiency; abnormal returns; earnings information uncertainty;

    Sammanfattning : Tone in qualitative firm disclosures has increasingly caught the academic in-terest. Earnings conference calls are however a form of firm communication that largely have been overlooked in accounting research. LÄS MER