Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China-Reference-Cited by-同舟云学术

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Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China

Published:2021-04-03 Issue:4 Volume:61 Page:5809-5845
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Wang Qian¹^ORCID,Wu Duowen¹,Yan Lina²^ORCID

Affiliation:

1. School of Finance Shandong University of Finance and Economics Jinan China

2. School of Accounting Zhongnan University of Economics and Law Wuhan China

Funder

National Natural Science Foundation of China

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12777

Reference69 articles.

1. The Cash Flow Sensitivity of Cash

2. Illiquidity and stock returns: cross-section and time-series effects

3. Firm crash risk, information environment, and speed of leverage adjustment

4. Managers set the tone: Equity incentives and the tone of earnings press releases

5. Firm performance, reporting goals, and language choices in narrative disclosures

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1. Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China;The British Accounting Review;2024-09

2. Does MD&A tone influence stock returns? Roles of R&D investment and digital transformation;Journal of Data, Information and Management;2024-08-20

3. A critical assessment of the partial leverage adjustment model: Target-overshooting behavior;Research in International Business and Finance;2024-08

4. Manager‐specific manipulation of tone and stock price synchronicity;Accounting & Finance;2024-06-12

5. Annual report readability and trade credit financing: Evidence from China;Research in International Business and Finance;2024-04

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