Optimistic Disclosure Tone and Conservative Debt Policy
Author:
Affiliation:
1. Open University Business School
2. School of Business and Economics at Loughborough University
3. Leeds University Business School
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/abac.12140/fullpdf
Reference77 articles.
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2. Narrative Disclosures Contained in Financial Reports: Means of Communication or Manipulation;Adelberg;Accounting and Business Research,1979
3. Guidelines for CEO-speak: Editing the Language of Corporate Leadership;Amernic;Strategy & Leadership,2007
4. Voluntary Causal Disclosures: Tendencies and Capital Market Reaction;Baginski;Review of Quantitative Finance and Accounting,2000
5. Investor Sentiment and the Cross-section of Stock Returns;Baker;Journal of Finance,2006
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