Disclosure Outlets and Corporate Financial Communication: A Discussion of “Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A”

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  • 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. I would like to thank Shane Dikolli, Yonca Ertimur, Michael Welker, and participants at the 2009 Contemporary Accounting Research Conference for useful comments. I gratefully acknowledge the financial support of the Fuqua School of Business, Duke University.

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