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Keywords: tone
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Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 227–251.
Published: 01 December 2023
...Masumi Nakashima ABSTRACT This study examines whether the COVID-19 pandemic changes Japanese firms’ approach to management discussion and analysis (MD&A) disclosure. Based on readability (text genericity) and tone, I investigate whether management obfuscate text during the pandemic or attempt...