Tone management of voluntary disclosures in Brazilian public companies’ press releases
This study seeks to verify whether Brazilian public companies manipulate qualitative information through tone management. Forty-three companies were selected from Brazil's Ibovespa, Bolsa e Balcão (B3), with quarterly data from 2017 to 2018. The data regarding positive tonality were f...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universidade Federal do Ceará
2020-04-01
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Series: | Contextus |
Subjects: | |
Online Access: | http://periodicos.ufc.br/contextus/article/view/43366 |