When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments

• 成果类型: Article
• 署名作者: Tan, Hun-Tong; Wang, Elaine Ying; Zhou, Bo
• 署名单位: Nanyang Technological University; University of Massachusetts System; University of Massachusetts Amherst; Shanghai University of Finance & Economics
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/1475-679X.12039
• 发表日期: 2014
• 页码: 273-302
• 关键词: information-content; statements; CHOICE