Tone management of voluntary disclosures in Brazilian public companies’ press releases

This study seeks to verify whether Brazilian public companies manipulate qualitative information through tone management. Forty-three companies were selected from Brazil's Ibovespa, Bolsa e Balcão (B3), with quarterly data from 2017 to 2018. The data regarding positive tonality were formatted using...

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Bibliografiska uppgifter

I publikationen:	Contextus – Revista Contemporânea de Economia e Gestão
Huvudupphov:	Paulo Vitor Souza de Souza, Polyana Batista da Silva
Materialtyp:	Artigo
Språk:	Inglês
Utgiven:	Universidade Federal do Ceará 2020
Ämnen:	Administración y Contabilidad
Länkar:	https://www.redalyc.org/articulo.oa?id=570764039004 https://www.redalyc.org/journal/5707/570764039004/ https://www.redalyc.org/journal/5707/570764039004/html/ https://www.redalyc.org/journal/5707/570764039004/570764039004.epub https://www.redalyc.org/journal/5707/570764039004/movil https://doi.org/10.19094/contextus.2020.43366
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