Financial Performance and Writing Tone Management in Financial Reporting

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MOHSENI ABDOLREZA; Rahnamay Roodposhti Fereydoon

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:9 | Issue:34 Page(s): 1-27

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Information Journal Paper

Title

Financial Performance and Writing Tone Management in Financial Reporting

Author(s)

MOHSENI ABDOLREZA | Rahnamay Roodposhti Fereydoon | Issue Writer Certificate

Keywords

Writing toneQ1

writing tone managementQ1

functions of writing managementQ1

financial performanceQ2

Abstract

A rhetorical use of narratives is important in order to understand quantitative information. Writing tone is using positive rather than negative words in a qualitative text. Writing tone management is choosing such a Writing tone level in a qualitative text which is incommensurate with concurrent quantitative information (Huang et al, 2014). Writing tone management may be used for strategic or informative motives. When a firm's basic information is more appropriate than provided quantitative information due to limitations in accounting standards, Writing tone management may be employed for informative functions. However, Writing tone management may be used for strategic functions in order to change perception of users about a firm's basic information. The main purpose of this research is to investigate whether Writing tone management can indicate the effects of strategic motives of managers to mask poor future performance. The other purpose is to investigate the relation between Writing tone management and future financial performance. The sample consists of firms listed in Tehran Stock Exchange for the period from 2008 to 2015. To test hypotheses, the correlation method and multiple linear regression analysis are used. The findings show a significant negative relation between Writing tone management and future financial performance. Therefore, managers use Writing tone management for strategic motives and in order to mask poor future performance.

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APA: Copy

MOHSENI, ABDOLREZA, & Rahnamay Roodposhti, Fereydoon. (2020). Financial Performance and Writing Tone Management in Financial Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(34 ), 1-27. SID. https://sid.ir/paper/408689/en

Vancouver: Copy

MOHSENI ABDOLREZA, Rahnamay Roodposhti Fereydoon. Financial Performance and Writing Tone Management in Financial Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(34 ):1-27. Available from: https://sid.ir/paper/408689/en

IEEE: Copy

ABDOLREZA MOHSENI, and Fereydoon Rahnamay Roodposhti, “Financial Performance and Writing Tone Management in Financial Reporting,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 34 , pp. 1–27, 2020, [Online]. Available: https://sid.ir/paper/408689/en

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