پله، مولود؛ ایزدی‌نیا، ناصر و امیری، هادی (1400). تحلیل محتوای اطلاعاتی احساس گزارش‌های فعالیت هیئت مدیره با استفاده از روش مجموعه لغات. دانش حسابداری مالی، 8(1)، 28-1.
کاشانی‌پور، محمد؛ آقائی، محمدعلی و محسنی نامقی، داود (1398). لحن افشای اطلاعات و عملکرد آتی. بررسی‌های حسابداری و حسابرسی، 26(4)، 570- 594.
محسنی، عبدالرضا و رهنمای رودپشتی، فریدون (1398). عملکرد مالی و کارکردهای مدیریت لحن نوشتار در گزارشگری مالی. پژوهش‌های تجربی حسابداری، 9(24)، 17-1.
References
Anderson, T.W., & Hsiao, Cheng (1982). Formulation and estimation of dynamic models using panel data. Journal of Econometrics, 18(1), 47–82.
Arslan-Ayaydin, O., Boudt, K., & Thewissen, J. (2016). Managers set the tone: Equity incentives and the tone of earnings press releases. Journal of Banking & Finance, 72, 132–147.
Bassyouny, H., Abdelfattah. T., & Tao, L. (2020). Beyond narrative disclosure tone: The upper echelons theory perspective. International Review of Financial Analysis, 70, 101499.
Baginski, S.P., Demers. E., Kausar. A., & Yu, Y.J. (2018). Linguistic tone and the small trader. Accounting, Organizations and Society, 24(3), 45-63.
Bowen, R.M., Angela, K.D., & Dawn, A.M. (2005). Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The Accounting Review, 80, 1011-1038.
Cheng, H., Liu, T., & Wei, K.C. (2020). The effects of financial markets on managerial opportunistic behavior: Evidence from CEOs’ Tone Manipulation.
https://ssrn.com/abstract=3762252.
Costa, G.A., Lídia, C.O., Lúcia, L.R., & Russell, C. (2013). Factors associated with the publication of a CEO letter. Corporate Communications: An International Journal 18, 432-450.
Davis, Angela K., Jeremy M.P., & Lisa, M.S. (2012). Beyond the numbers: measuring the information content of earnings press release language. Contemporary Accounting Research 29, 845 868.
DeBoskey, D.G., Yan, L., & Linying, Z. (2020). CEO power, board oversight, and earnings announcement tone. Review of Quantitative Finance and Accounting, 52, 657-680.
Ezat, A.N.M. (2020). Corporate governance and disclosure verifiability as determinants of disclosure tone in the egyptian context. Scientific Journal for Financial and Commercial Studies and Researches, 1(2), 1-36.
Feldman, R., Govindaraj, S., Livnat, J., & Segal, B. (2010). Management's tone change, post earnings announcement drift and accruals. Review of Accounting Studies, 15, 915–953.
Fung, M.K. (2015). Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research, 32(1), 55–75.
Goel, S., & Gangolly, J. (2012). Beyond the numbers: Mining the annual reports for hidden cues indicative of financial statement fraud. Intelligent Systems in Accounting, Finance and Management, 19(2), 75–89.
Hales, J., Xi (Jason), K., & Venkataraman, S. (2011). Who believes the hype? An experimental examination of how language affects investor judgments. Journal of Accounting Research, 49(1), 223-255.
Henry, E. (2008). Are investors influenced by how earnings press releases are written? Journal of Business Communication, 45(4), 363–407.
Hooghiemstra, R. (2000). Corporate communication and impression management– new perspectives why companies engage in corporate social reporting. Journal of Business Ethics, 27, 55-68.
Huang, X., Teoh, S.H., & Zhang, Y. (2014). Tone management. The Accounting Review, 89(3), 1083–1113.
Humphreys, S., Moffit, K., Burns, M., Burgoon, J., & Felix, W. (2011). Identification of fraudulent financial statements using linguistic credibility analysis. Decision Support Systems, 50(3), 585–594.
Hwang, I., Choi, S., & Jung, T. (2019). Managerial ability and stock price crash risk. Korean Accounting Review, 44(1), 111-154.
Jegadeesh, N., & Wu, D. (2013). Word power: A new approach for content analysis. Journal of Financial Economics, 110, 712-729.
Latridis, G.E. (2016). Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism? International Review of Financial Analysis, 45, 1-17.
Lee, J., & Park, J. (2018). The impact of audit committee financial expertise on management discussion and analysis (MD&A) tone. European Accounting Review, 57(2), 43-58.
Li, F. (2010a). The information content of forward-looking statements in corporate filings—A naïve Bayesian machine learning approach. Journal of Accounting Research, 48(5), 1049–1102.
Li, F. (2010b). Survey of the literature. Journal of Accounting Literature, 29, 143–165.
Liu, P., & Nguyen, H.T.(2020). CEO characteristics and tone at the top inconsistency. Journal of Economics and Business, 38(4), 60-78.
Luo, Y., & Zhou, L. (2020). Textual tone in corporate financial disclosures: A survey of the literature. International Journal of Disclosure and Governance, 17(2-3), 101-110.
Luo, Y., & Zhou, L. (2019). Tone of earnings announcements in sin industries. Asian Review of Accounting, 27(2), 228–246.
Mansouri, K., Aflatooni, A., & Zalaghi, H. (2023). The tone of the management report and the speed of leverage adjustment.
Journal of Accounting Knowledge, Articles in Press, Accepted Manuscript
[In Persian] https://jak.uk.ac.ir/article_3760.html.
Marquez-Illescas, G., Zebedee, A.A., & Zhou, L. (2019). Hear me write: Does CEO narcissism affect disclosure? Journal of Business Ethics, 159, 401–417.
Merkl-Davies, D.M., & Brennan, N.M. (2007). Discretionary disclosure strategies in corporate narratives: Incremental information or impression management? Journal of Accounting Literature. 26, 116-194.
Mohseni, A., & Rahnamay Roodposhti, F. (2020). Financial performance and writing tone management in financial reporting. Empirical Research in Accounting, 9(4), 29-48 [In Persian].
Kashanipour, M., Aghaee, M.A., & Mohseni Namghi, D. (2018). The tone of information disclosure and future performance. Accounting and Auditing Reviews, 26(4), 570-594 [In Persian].
Pele, M., Yazidnia, N., & Amiri, H. (2021). Analyzing the informational content of the reports of the board of directors activity using the vocabulary method, Financial Accounting Knowledge, 8(1), 1-28 [In Persian].
Pouryousof, A., Nassirzadeh, F., Hesarzadeh, R., & Askarany, D. (2022). The Relationship between Managers’ Disclosure Tone and the Trading Volume of Investors. Journal of Risk and Financial Management,15(12), 618.
Purda, L., & Skillicorn, D. (2015). Accounting variables, deception, and a bag of words: Assessing the tools of fraud detection. Contemporary Accounting Research, 32(3), 1193–1223.
Riley, TJ. (2011). An investigation into manager's language use in earnings press releases. Accounting Ph.D. Dissertation, University of Massachusetts Amherst, Isenberg school of Management.
Tetlock, P.C. (2007). Giving content to investor sentiment: The role of media in the stock market. The Journal of Finance, 62(3), 1139–1168.
)