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Journal Articles

Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls

Joshua Lee
Journal: The Accounting Review
The Accounting Review (2016) 91 (1): 229–250.
https://doi.org/10.2308/accr-51135
Published: 01 January 2016
... prepared scripts to avoid the disclosure of bad news. Using a measure of the adherence to predetermined language, I provide evidence that a lack of spontaneity is negatively associated with the market reaction to the call and with the abnormal returns in the subsequent quarter. I further find that analysts...
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