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Author: Kristian D. Allee Publisher: ISBN: Category : Languages : en Pages : 46
Book Description
We examine tone dispersion, or the degree to which tone words are spread evenly within a narrative, to evaluate whether narrative structure provides insight into managers' voluntary disclosures and users' responses to those disclosures. We find that positive and negative tone dispersion are associated with current aggregate and disaggregated performance and future performance, managers' financial reporting decisions and managers' incentives and actions to manage perceptions. Furthermore, we find that tone dispersion is associated with analysts' and investors' responses to conference call narratives. Our results suggest that tone dispersion both reflects and affects the information that managers convey through their narratives.
Author: Kristian D. Allee Publisher: ISBN: Category : Languages : en Pages : 46
Book Description
We examine tone dispersion, or the degree to which tone words are spread evenly within a narrative, to evaluate whether narrative structure provides insight into managers' voluntary disclosures and users' responses to those disclosures. We find that positive and negative tone dispersion are associated with current aggregate and disaggregated performance and future performance, managers' financial reporting decisions and managers' incentives and actions to manage perceptions. Furthermore, we find that tone dispersion is associated with analysts' and investors' responses to conference call narratives. Our results suggest that tone dispersion both reflects and affects the information that managers convey through their narratives.
Author: Mahmoud Marzouk Publisher: Taylor & Francis ISBN: 1000760790 Category : Business & Economics Languages : en Pages : 406
Book Description
This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.
Author: Gilles Hilary Publisher: Edward Elgar Publishing ISBN: 1802204172 Category : Business & Economics Languages : en Pages : 463
Book Description
This accessible Handbook provides an essential entry point for those with an interest in the increasingly complex subject of financial decision making. It sheds light on new paradigms in society and the ways that new tools from private actors have affected financial decision making. Covering a broad range of key topics in the area, leading researchers summarize the state-of-the-art in their respective areas of expertise, delineating their projections for the future.
Author: Rajagopal Publisher: Springer Nature ISBN: 3031404394 Category : Business & Economics Languages : en Pages : 531
Book Description
This book discusses the socialization of business as a corporate philosophy to understand customers and stakeholders in order to motivate co-creating value-based business performance. Reviewing a wide range of literature, it analyzes emerging theories of agility in business, corporate social responsibility, social learning, and value co-creation. Divided into 5 sections, this volume deliberates upon critical success factors of firms, which include diversity and cross-functionality by managing the triple and quadruple bottom-line. It argues that timely deployment of streamlined crowd-based marketing strategies in chaotic markets enhance the effects of social innovation and reduce growing complexities in global and regional markets. Presenting new insights on developing agile business models using both aggressive (crowd-driven) and defensive (competitive) marketing strategies in the agile business models, this edited work discusses how contemporary businesses adapt to agile strategies and integrate people, profit, and corporate citizenship behavior.
Author: Malcolm Smith Publisher: SAGE ISBN: 1529787548 Category : Business & Economics Languages : en Pages : 409
Book Description
This unique and popular text, now in a sixth edition, clearly and succinctly guides Accounting students and researchers in their understanding and conducting of research from conception to completion, across a wide range of research methods, including quantitative, qualitative and mixed-methods research. This latest edition provides new and extended coverage, including the role and impact of social media, big data analytics, data mining, and emerging and disruptive technologies, such as Blockchain. There is also a renewed focus on the role of ethics in Accounting research. This text remains essential reading for those completing a research methods course, project/dissertation or other form of individual study in Accounting. Malcolm Smith was Foundation Professor of Accounting at the University of South Australia.
Author: Kristian D. Allee
Author: Kristian D. Allee
Author: Richard Slack
Author: Juliane Wutzler
Author: 邱紫庭
Author: Richard Slack
Author: Mahmoud Marzouk
Author: Gilles Hilary
Author: Rajagopal
Author: Malcolm Smith
Author: Abhishek Kathuria