Work

“Slightly diminished” or “robustly generated” assessing the narrative salience to understand the tone of disclosure

Year: 2025

Type: article

Source: Journal of financial reporting & accounting

DOI: 10.1108/jfra-04-2025-0267

Authors: Tim Alexander Herberger, Alina Alexenko

Institutions: Andrássy University Budapest, IU International University of Applied Sciences, University of Bamberg

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7117140609

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Cites: 78

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