Yushi Tian

California State University San Marcos

Assistant Professor

333 S. Twin Oaks Valley Rd

San Marcos, CA 92096

United States

  • California State University San Marcos

SCHOLARLY PAPERS

2

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362

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Scholarly Papers (2)

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1.

Manipulating the Narrative: Managerial Discretion in the Use of Plain English in Earnings Announcements

Number of pages: 82 Posted: 19 Dec 2019 Last Revised: 22 Mar 2021
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, Utah Valley University - Department of Accounting, California State University San Marcos and North Carolina State University
Downloads 231 (226,824)

Abstract:

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Earnings announcement; Plain English; GAAP metrics; Favorability; Prominence; Emphasis; Market reaction; Textual analysis; Opportunistic disclosure

2.

The ‘What’, ‘How’, and ‘Why’ of Earnings Announcement Disclosures and Formatting

Number of pages: 71 Posted: 07 Jun 2023
Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian and Robert Lowell Whited
Isenberg School of Management, University of Massachusetts Amherst, Utah Valley University - Department of Accounting, California State University San Marcos and North Carolina State University
Downloads 131 (369,641)

Abstract:

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earnings announcement, textual analysis, voluntary disclosure, management opportunism