Essays about: "Tone Management"

Showing result 16 - 20 of 33 essays containing the words Tone Management.

  1. 16. The Predictive Value of Abnormal Positive Tone in Earnings Conference Calls

    University essay from Göteborgs universitet/Graduate School

    Author : André Holmström; Haris Kovacevic; [2017-08-09]
    Keywords : qualitative disclosures; tone; earnings conference calls; market efficiency; abnormal returns; earnings information uncertainty;

    Abstract : Tone in qualitative firm disclosures has increasingly caught the academic in-terest. Earnings conference calls are however a form of firm communication that largely have been overlooked in accounting research. READ MORE

  3. 17. Is the Optimism in shareholder letters associated with future financial performance? - A study of sincerity in shareholder letters of U.S. banks issued prior to and in the outbreak of the financial crisis

    University essay from Göteborgs universitet/Graduate School

    Author : Moa Nilsson; Josephine Sening; [2017-08-09]
    Keywords : Optimism; Sincerity; Impression management; Communicative action; DICTION; Financial crisis;

    Abstract : In this study we examine whether or not optimistic tone in shareholder letters is sincere. By replicating the methodology of Patelli and Pedrini (J Bus Ethics 124:19–34, 2014) we contrast impression management theory with communicative action theory, and conduct text analysis of shareholder letters through the linguistic software program DICTION. READ MORE

  4. 18. The Predictive Value of Optimism in Letters to Shareholders

    University essay from Göteborgs universitet/Graduate School

    Author : Axel Benjaminson; Jonas Vesterinen; [2017-08-08]
    Keywords : Accounting; Optimism; Letter to Shareholders; Predictive Value; Impression Management; DICTION;

    Abstract : In this study, we investigate the predictive value of optimism expressed in letters to shareholders. We explore if optimism in these letters can be used to predict the future performance of 457 firms traded on the NYSE. To measure future performance, we use six different performance measures. READ MORE

  5. 19. Under himlen, på gränssnittet till land och hav : arbete med gränssnittet mellan land och hav på Inre Hamnen i Helsingborg

    University essay from SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)

    Author : Christiaan Smits; [2017]
    Keywords : landscape architecture; sea level rise; flood adaptation meausures; graphic narrative;

    Abstract : This thesis is structured into four chapters showcasing different stages of the design process. These four stages are inspired by the four traces concept method developed by Christophe Girot (1999). READ MORE

  6. 20. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

    University essay from Göteborgs universitet/Graduate School

    Author : Alexandra Holm; Jetmire Isufi; [2016-09-20]
    Keywords : Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

    Abstract : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. READ MORE