Systematic Literatur Review : Seberapa Penting Disclosure Tone? Efek Disclosure Tone Terhadap Reaksi Investor
Year: 2024
Type: article
Study design: Systematic Review
Abstract: This research aims to explain the relationship between disclosure tone and investor reaction, which is also reflected in stock returns and firm value. This study employs a systematic literature review approach. The researcher identified 11 articles that met the established criteria for review. Based on the review results, there is a significant positive relationship between disclosure tone and investor reaction, stock returns, and firm value. A more optimistic or positive tone can build investor confidence, thereby influencing stock prices and firm value. Further research on the impact of disclosure tone is needed, particularly in developing countries such as Indonesia.
Source: Jurnal Ilmiah Raflesia Akuntansi
Author: Ni Wayan Diah Puspita Sari
Institution: Politeknik Negeri Bali
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409733366