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Journal Articles

Hyperbole or Reality? Investor Response to Extreme Language in Earnings Conference Calls

Khrystyna Bochkay, Jeffrey Hales, Sudheer Chava
Journal: The Accounting Review
The Accounting Review (2020) 95 (2): 31–60.
https://doi.org/10.2308/accr-52507
Published: 01 March 2020
...Khrystyna Bochkay; Jeffrey Hales; Sudheer Chava ABSTRACT We develop a dictionary of linguistic extremity in earnings conference calls, a setting where managers have considerable latitude in the language they use, to study the role of extreme language in corporate reporting. Controlling for tone...
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Includes: Supplementary data