Chief executive officer (CEO) narcissism is an important area of research due to the strategic
implications of how this multifaceted personality trait affects CEO behavior. This article …

Understanding corporate disclosures is important for accounting researchers, as information
plays a central role on financial markets. A generation of accounting and finance …

This study investigates the key drives of narrative tone in the UK context where managers
have more flexibility to frame narratives with stakeholders. While prior studies examined firm …

Despite a growing body of research, the role of chief executive officer (CEO) narcissism for
firm performance is subject to a controversial discussion in the literature. To help advance …

In this study, we investigate the relationship between the tone of annual reports of peer firms
and the innovation investment of focal firms based on data from Chinese listed companies …

With the problems of climate warming and ecological destruction becoming more and more
serious, natural risks have attracted more and more attention, and corporate natural …

Purpose This paper aims to examine whether firms meeting or just beating an earnings
benchmark engage in tone management in earnings conference calls to complement …

Purpose The authors investigate whether abnormal tone in corporate narrative disclosures
is associated with earnings management and earnings quality, in an emerging market …

This paper provides evidence that different corporate disclosures have different roles and
that Chief Executive Officer's (CEO) characteristics influence language choices. We …

Purpose Financial disclosure manipulation is unethical and unlawful because it leads to less
transparent reporting and harmful economic decisions based on misleading information …