Does an Analyst's Access to Information Vary with the Favorableness of Their Language When Speaking to Management? Article

Milian, Jonathan A, Smith, Antoinette L, Alfonso, Elio. (2017). Does an Analyst's Access to Information Vary with the Favorableness of Their Language When Speaking to Management? . ACCOUNTING HORIZONS, 31(4), 13-31. 10.2308/acch-51798

cited authors

  • Milian, Jonathan A; Smith, Antoinette L; Alfonso, Elio

publication date

  • December 1, 2017

published in

keywords

  • Business & Economics
  • Business, Finance
  • EARNINGS CONFERENCE CALLS
  • FORECAST ACCURACY
  • MATTER
  • PERFORMANCE
  • RECOMMENDATIONS
  • REGULATION FAIR DISCLOSURE
  • REGULATION FD
  • Regulation FD
  • SECURITY ANALYSTS
  • SELL-SIDE ANALYSTS
  • Social Sciences
  • TEXTUAL ANALYSIS
  • conference calls
  • forecast accuracy
  • textual analysis

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC

start page

  • 13

end page

  • 31

volume

  • 31

issue

  • 4