Tone management of voluntary disclosures in Brazilian public companies’ press releases

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...

Full description

Bibliographic Details
Main Authors: Paulo Vitor Souza de Souza, Polyana Batista da Silva
Format: Article
Language:English
Published: Universidade Federal do Ceará 2020-04-01
Series:Contextus
Subjects:
tone management
earnings management
voluntary disclosure
textual analysis
press releases
Online Access:http://periodicos.ufc.br/contextus/article/view/43366

Internet

http://periodicos.ufc.br/contextus/article/view/43366

Similar Items