Construct · 1 fields · 1 citations

deceptive conference call language: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

linguistic cues in executives' conference call answers that predict later restatements and indicate likely deception.

In financial reporting, deceptive conference call language refers to linguistic cues in executives' conference call answers that predict later restatements and indicate likely deception. This meaning comes from Larcker (2012) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how deceptive conference call language sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

deception6 fields · 14 citationsjingle · one name, six constructs

References

Larcker, D. F., & Zakolyukina, A. A. (2012). Detecting Deceptive Discussions in Conference Calls. Journal of Accounting Research, 50(2), 495-540. https://doi.org/10.1111/j.1475-679x.2012.00450.x

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct