How M&A Behavior Influences the «Tone of the Top»
Journal
Reporting Times
Type
newspaper article
Date Issued
2019-05
Author(s)
Abstract (De)
Beyond the world of financial data, both accounting research and investor practice increasingly discover the field of non-financial information. Greater-than-ever data availability paired with the continuous rise in computing capabilities allow for enhanced qualitative analyses. In a recent study, we use sentiment analysis and dedicate ourselves to the strategic management of the tone of different disclosure media. We find that top managers systematically hype their firms prior to M&A-rich periods.
Language
English
HSG Classification
contribution to practical use / society
Publisher
Center for Corporate Reporting (CCR)
Publisher place
Zürich
Number
14
Start page
4
End page
4
Pages
1
Official URL
Subject(s)
Eprints ID
257093
File(s)![Thumbnail Image]()
Name
Reporting Times - M&A Tone of the Top.pdf
Size
187.07 KB
Format
Adobe PDF
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