Construct · 1 fields · 1 citations

tone management: a standalone construct

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

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Financial reporting

managers deliberately making the language of earnings press releases more positive than fundamentals justify, captured as abnormal positive tone.

In financial reporting, tone management refers to managers deliberately making the language of earnings press releases more positive than fundamentals justify, captured as abnormal positive tone. This meaning comes from Huang (2013) in The Accounting Review.[1]

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Nearby constructs

press2 fields · 2 citationsjingle · one word, two constructs tone4 fields · 4 citationsjingle · one word, four constructs

References

Huang, X., Teoh, S. H., & Zhang, Y. (2013). Tone Management. The Accounting Review, 89(3), 1083-1113. https://doi.org/10.2308/accr-50684

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