Lisa Knacker

Goethe University Frankfurt

Gr├╝neburgplatz 1

Frankfurt am Main, 60323

Germany

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Strategic Use of Tone in Disclosures

TRR 266 Accounting for Transparency Working Paper Series No. 88, 2022
Number of pages: 43 Posted: 19 Jul 2022 Last Revised: 22 Jul 2022
Lisa Knacker and Anna Rohlfing-Bastian
Goethe University Frankfurt and Goethe University Frankfurt
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Abstract:

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narrative disclosure, disclosure tone, financial reporting