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Does positive tone in earnings communication conferences signal truth or deception? Evidence from corporate violations

Year: 2026

Type: article

Source: Journal of Applied Accounting Research

DOI: 10.1108/jaar-04-2025-0180

Authors: Jingyi Guan, Xuanye Zhu, Xueying Wen

Institutions: Guangdong University Of Finances and Economics, Guangzhou Xinhua University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funder: Humanities and Social Science Fund of Ministry of Education of China

Award: G3536622652

OpenAlex ID: W7128436430

FWCI:

Cites: 49

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