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Information Journal Paper

Title

The Effect of Conservative Management Tone on Risk Disclosure on Stock Price Fall: A Linguistic Approach Based on News Disclosure Tone Community Verified icon

Pages

  153-168

Keywords

Conservatism in Risk Disclosure(CRD) 

Abstract

 In firms where Language Tone of management in risk disclosure is conservative, more verification is required to disclose good risk news and a lower standard of verification is required to disclose bad risk news. This type of risk disclosure can reduce the likelihood of negative news accumulating in these firms and decrease the Stock price crash risk. Accordingly, the purpose of this research is to investigate the effect of conservative tone in risk disclosure on the Stock price crash. The research period is from 2009 to 2018 and the sample number included 167 firms listed in Tehran Stock Exchange. Panel data approach and multiple linear regression were used to test the research hypotheses. The findings show that Conservatism in Risk Disclosure(CRD) reduces the Stock price crash risk by requiring asymmetric verification to disclose good and bad risk news. Also, given the high information asymmetry, the role of CRD as a limiter to managers' motivation to accumulate negative news and prevent the Stock price crash increases.

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    • Cite

    APA: Copy

    Mehradi, Ramin, BADAVAR NAHANDI, YOUNES, ZEINALI, MAHDI, & BARADARAN HASANZADEH, RASOOL. (2021). The Effect of Conservative Management Tone on Risk Disclosure on Stock Price Fall: A Linguistic Approach Based on News Disclosure Tone Community Verified icon. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), 14(50 ), 153-168. SID. https://sid.ir/paper/950177/en

    Vancouver: Copy

    Mehradi Ramin, BADAVAR NAHANDI YOUNES, ZEINALI MAHDI, BARADARAN HASANZADEH RASOOL. The Effect of Conservative Management Tone on Risk Disclosure on Stock Price Fall: A Linguistic Approach Based on News Disclosure Tone Community Verified icon. FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)[Internet]. 2021;14(50 ):153-168. Available from: https://sid.ir/paper/950177/en

    IEEE: Copy

    Ramin Mehradi, YOUNES BADAVAR NAHANDI, MAHDI ZEINALI, and RASOOL BARADARAN HASANZADEH, “The Effect of Conservative Management Tone on Risk Disclosure on Stock Price Fall: A Linguistic Approach Based on News Disclosure Tone Community Verified icon,” FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES), vol. 14, no. 50 , pp. 153–168, 2021, [Online]. Available: https://sid.ir/paper/950177/en

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