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The Hidden Influence of Causal Connectors in Earnings Releases: Insights from a European Perspective

https://doi.org/10.2139/ssrn.5012425
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Speech Act Theory and Pragmatics
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Narrative disclosures in annual reports
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On the use of accounting logic as an explanatory category in narrative accounting disclosures
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‘Metaphoring’ people out of this world: A Critical Discourse Analysis of a chairman’s statement of a UK defence firm
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Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes
inferredcites →https://doi.org/10.1016/j.bar.2004.03.005openalex-snapshot
Corporate report obfuscation: artefact or phenomenon?
inferredcites →https://doi.org/10.1016/j.emj.2013.12.006openalex-snapshot
Management’s causal reasoning on performance and earnings management
inferredcites →https://doi.org/10.1016/j.jacceco.2008.02.003openalex-snapshot
Annual report readability, current earnings, and earnings persistence
inferredcites →https://doi.org/10.1016/s0165-4101(81)80001-8openalex-snapshot
Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements
inferredcites →https://doi.org/10.1016/s0378-2166(98)00009-5openalex-snapshot
Persuasion and context: The pragmatics of academic metadiscourse
inferredcites →https://doi.org/10.1017/cbo9780511981395openalex-snapshot
Corpus Linguistics
inferredcites →https://doi.org/10.1017/cbo9781139524773openalex-snapshot
Corpora in Applied Linguistics
inferredcites →https://doi.org/10.1080/00014788.2018.1470143openalex-snapshot
Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context
inferredcites →https://doi.org/10.1080/09638180.2011.641729openalex-snapshot
Self-serving Bias in Annual Report Narratives: An Empirical Analysis of the Impact of Economic Crises
inferredcites →https://doi.org/10.1080/09638180122562openalex-snapshot
Inertia in the attributional content of annual accounting narratives
inferredcites →https://doi.org/10.1093/acrefore/9780190224851.013.169openalex-snapshot
Accounting Narratives
inferredcites →https://doi.org/10.1093/llc/8.4.243openalex-snapshot
Representativeness in Corpus Design
inferredcites →https://doi.org/10.1108/09513579210019549openalex-snapshot
Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative
inferredcites →https://doi.org/10.1108/09513579810231457openalex-snapshot
Annual report readability variability: tests of the obfuscation hypothesis
inferredcites →https://doi.org/10.1108/18347641211201072openalex-snapshot
Meta‐analytic review of disclosure level and cost of equity capital
inferredcites →https://doi.org/10.1111/1911-3846.12739openalex-snapshot
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00127.xopenalex-snapshot
Why Do Managers Explain Their Earnings Forecasts?
inferredcites →https://doi.org/10.1163/9780080461588_012openalex-snapshot
Towards a theory of discourse markers
inferredcites →https://doi.org/10.1163/9789401210102openalex-snapshot
Rhetoric in financial discourse
inferredcites →https://doi.org/10.1177/0021943605279244openalex-snapshot
Genre Analysis of Corporate Annual Report Narratives: A Corpus Linguistics-Based Approach
inferredcites →https://doi.org/10.1177/0021943608319388openalex-snapshot
Are Investors Influenced By How Earnings Press Releases Are Written?
inferredcites →https://doi.org/10.1177/002194369303000103openalex-snapshot
Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations
inferredcites →https://doi.org/10.1177/002194369403100305openalex-snapshot
A Comment to Contextualize "Performance and Readability: A Comparison of Annual Reports of Profitable and Unprofitable Corporations"
inferredcites →https://doi.org/10.1177/1750481310381681openalex-snapshot
Earnings calls: Exploring an emerging financial reporting genre
inferredcites →https://doi.org/10.1515/9783110907582openalex-snapshot
Pragmatic Markers in English: Grammaticalization and Discourse Functions
inferredcites →https://doi.org/10.2139/ssrn.258514openalex-snapshot
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
inferredcites →https://doi.org/10.2139/ssrn.875399openalex-snapshot
Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language
inferredcites →https://doi.org/10.2307/2392616openalex-snapshot
Attributions in the Board Room: Causal Reasoning in Corporate Annual Reports
inferredcites →https://doi.org/10.2307/2491273openalex-snapshot
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
inferredcites →https://doi.org/10.2308/accr-51570openalex-snapshot
Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information
inferredcites →https://doi.org/10.2308/tar-9502082508openalex-snapshot
To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.
inferredcites →https://doi.org/10.4324/9780203856949-10openalex-snapshot
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