Accepted by Christian Leuz. We appreciate helpful comments from the editor, an anonymous reviewer, Bob Libby, Robert Bloomfield, and workshop participants at City University of Hong Kong. We are grateful to Nanyang Technological University, University of Massachusetts Amherst, and Shanghai University of Finance and Economics for financial support. Bo Zhou also acknowledges the financial support of the Ministry of Education through the Institute of Finance and Accounting at SUFE (Project Number: 12JJD790033). We thank Jessica Osgood for research assistance. An online appendix to this paper can be downloaded at http://research.chicagobooth.edu/arc/journal/onlineappendices.aspx.
When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments
Version of Record online: 21 JAN 2014
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014
Journal of Accounting Research
Volume 52, Issue 1, pages 273–302, March 2014
How to Cite
TAN, H.-T., YING WANG, E. and ZHOU, B. (2014), When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments. Journal of Accounting Research, 52: 273–302. doi: 10.1111/1475-679X.12039
- Issue online: 21 JAN 2014
- Version of Record online: 21 JAN 2014
- Accepted manuscript online: 16 DEC 2013 01:20PM EST
- Manuscript Accepted: 10 DEC 2013
- Manuscript Received: 1 DEC 2012
- Ministry of Education through the Institute of Finance and Accounting at SUFE (Project Number: 12JJD790033)
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