Accepted by Michael Welker. An earlier version of this paper was presented at the 2009 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We thank Josh Filzen for his research assistance. We thank Robin High, University of Oregon Statistical Programmer and Consultant, for his assistance in data collection. We thank Dave Burgstahler, Lisa Eiler, Dave Guenther, Xuesong Hu, Dawn Matsumoto, Steve Matsunaga, Bill Mayew, Dale Morse, Jeremy Piger, Shiva Rajgopal, Lisa Sedor, Terry Shevlin, D. Shores, Paul Simko, Mike Welker, workshop participants at Colorado State University, the University of Oregon and the University of Washington, and participants at the 19th Financial Accounting and Economics Conference and the 2009 CAR conference for helpful comments. Isho Tama-Sweet gratefully acknowledges support from the Accounting Circle at the Lundquist School of Business, University of Oregon.
Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A*
Article first published online: 10 JAN 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 3, pages 804–837, Fall 2012 (September)
How to Cite
DAVIS, A. K. and TAMA-SWEET, I. (2012), Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A. Contemporary Accounting Research, 29: 804–837. doi: 10.1111/j.1911-3846.2011.01125.x
- Issue published online: 13 SEP 2012
- Article first published online: 10 JAN 2012
- Accepted manuscript online: 12 JUL 2011 06:38PM EST
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