Yushi Tian

University of Massachusetts Amherst

Amherst, MA 01003-4910

United States

  • University of Massachusetts Amherst

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Manipulating the Narrative: Managerial Discretion in the Emphasis of GAAP Metrics in Earnings Announcement Press Releases

Number of pages: 65 Posted: 19 Dec 2019
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, University of Massachusetts Amherst, University of Massachusetts Amherst and North Carolina State University
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Abstract:

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Earnings announcement, GAAP metrics, Favorability, Prominence, Emphasis, Market reaction, Textual analysis