The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach

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Peleh Mawlood; IZADINIA NASER; AMIRI HADI

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Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2020 | Volume:4 | Issue:8 Page(s): 1-31

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Information Journal Paper

Title

The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach

Author(s)

Peleh Mawlood | IZADINIA NASER | AMIRI HADI | Issue Writer Certificate

Keywords

Bag of Words MethodQ1

Impression ManagementQ2

Signaling TheoryQ1

Textual InformationQ1

ToneQ1

Abstract

Tone is one of the most important features of Textual Information in financial reports, that there are two views about managers' use of it: providing information (signaling) or Impression Management (opportunistic approach). This study analyze the relation between Tone of board's activity reports and future financial performance of companies. Bag of Words Method have been used for measuring Tone and two indicators (future ROA and future operating cash flow) have been used for measuring future financial performance. The sample of this study consists of 449 firm-years from 2009 to 2018 and Dynamic panel method were used to test hypothesis. The result shows that Tone of board's activity reports have negative effect on future ROA and future cash flow. These results provide probabilistic evidence about opportunistic use of Tone in financial reports.

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APA: Copy

Peleh, Mawlood, IZADINIA, NASER, & AMIRI, HADI. (2020). The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(8 ), 1-31. SID. https://sid.ir/paper/359812/en

Vancouver: Copy

Peleh Mawlood, IZADINIA NASER, AMIRI HADI. The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2020;4(8 ):1-31. Available from: https://sid.ir/paper/359812/en

IEEE: Copy

Mawlood Peleh, NASER IZADINIA, and HADI AMIRI, “The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 8 , pp. 1–31, 2020, [Online]. Available: https://sid.ir/paper/359812/en

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