List of Articles tone management

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  1 - Investigate the Effect of Prediction Profit Reporting Tone on Investors' Reactions and Performance Prediction
  mahmoud toorchi Mahmoud Lari Dashtebayaz Mohammad Reza Razdar
  In recent years, the analysis of various aspects of qualitative information on financial reports is one of the important tools for decision making by investors and other capital market users. The purpose of this study, was to investigate The effect of the earnings forec More

  In recent years, the analysis of various aspects of qualitative information on financial reports is one of the important tools for decision making by investors and other capital market users. The purpose of this study, was to investigate The effect of the earnings forecast report tone on investor response and performance prediction. To investigate this issue, the present study uses 140 years- company listed companies at Tehran Stock Exchange between 2011 and 2017. In order to test the hypotheses of the research, multiple regression and logistic regression were used. The research findings suggest that earnings forecast report tone is not a suitable tool for investors and other users to predict future earnings and future cash flows (future performance). Also, no significant relationship was found between the earnings forecast report tone with some of the incremental (decreasing) criteria of managers' understanding to manage the report tone, such as renewing the presentation of profits and realizing the near real. In other words, the earnings forecast report tone does not have any effect on the perception and awareness of the investors. Manuscript profile
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  2 - Tone management pattern (writing tone) and its relationship with financial reporting readability (content analysis and SEM)
  rohalla vafaei poor mostafa ghasemi abdolreza mohseni
  10.30486/fbra.2023.1979002.1179
  The linguistic features of the information provided and the type of writing of the financial statements (tone) can facilitate the achievement of the goals of conveying financial and economic facts and validating them financially. The eloquence and rhetoric used in the r More

  The linguistic features of the information provided and the type of writing of the financial statements (tone) can facilitate the achievement of the goals of conveying financial and economic facts and validating them financially. The eloquence and rhetoric used in the reports is important for understanding quantitative information. In this regard, the present study was conducted with the aim of presenting a tone management model (reporting tone) and examining its relationship with the readability of financial reporting. This study is an exploratory mixed research, in the qualitative part, using thematic analysis technique and based on semi-structured interviews with 20 members of the chartered accountant community in Tehran and Shiraz, to present a qualitative model of tone management (reporting tone).has been discussed, and in the quantitative part, confirmatory factor analysis was used using a 30-question researcher-made questionnaire, in order to check the validity of the proposed qualitative model.In the theme analysis section, 19 basic themes, 3 organizing themes and one overarching theme were identified. Also, the results of the confirmatory factor analysis technique confirmed the fit of the proposed model. In addition, the result of the structural equation modeling technique showed that tone management (reporting tone) has an inverse and significant effect on the readability of financial reporting.Using tone management for informational purposes can help to improve the readability of financial reports and fundamental information of companies since the figures are not able to fully reflect economic realities due to inherent limitations or limitations in accounting standards. Manuscript profile