Oops, My Bad: Do Managers Communicate Differently When Materially Updating Outstanding Forecasts?

Marshall, Nathan T.; Skinner, A. Nicole

doi:10.2139/ssrn.3237089

Cited by 1 publication

(5 citation statements)

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“…20 I obtain the forward-looking word list from Bozanic, Roulstone and Van Buskirk (2018). Results are robust to using similar word lists following both Matsumoto, et al (2011) and Marshall and Skinner (2018).…”

Section: Complexity Measuresmentioning

confidence: 99%

“…I create the financial statement word list from reading balance sheets and income statements of a random selection of sample firms (excluding industry-specific line items). I use the earnings word list from Marshall and Skinner (2018). With the exception of revenue and expense words (included in AccountingWords), this list is also consistent with Bozanic et al (2018).…”

Section: Complexity Measuresmentioning

confidence: 99%

“…Number of earnings words in earnings announcement plus earnings words in prepared portion of conference call, divided by total words in earnings announcement plus total words in prepared portion of conference call. Earnings words from Marshall and Skinner, 2018. See Appendix B for word lists.…”

Section: Appendix a Variable Definitionsmentioning

confidence: 99%

“…To compile the financial statement word list, I examine balance sheets and income statements included in form 10-Ks from a random selection of sample firms (excluding industry-specific line items). Earnings words are from Marshall and Skinner, 2018,…”

Section: Appendix a Variable Definitionsmentioning

confidence: 99%

“…In Table A6, I show results are robust to (i) using every word from the Ronda-Pupo and Guerras-Martin Appendix (not just selected representative words) to calculate StrategyWords and (ii) using forward-looking word lists from both Matsumoto, et al (2011) and Marshall and Skinner (2018) to calculate FwdLookingWords. This suggests my inferences are not driven by word list choice.…”

Section: Appendix a Variable Definitionsmentioning

confidence: 99%

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Changing the Channel: The Relation between Information Complexity and Disclosure Channel Richness

Skinner

2019

SSRN Journal

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A thesis submitted to the Faculty of the Graduate School of the University of Colorado in partial fulfillment of the requirement for the degree of Doctor of Philosophy Department of Accounting 2019 ii This thesis entitled: Changing the channel: The relation between information complexity and disclosure channel richness written by Ashley Nicole Skinner has been approved for the Department of Accounting ______________________________ Jonathan Rogers (co-chair) ______________________________ Sarah Zechman (co-chair) Date: ____________________ The final copy of this thesis has been examined by the signatories, and we find that both the content and the form meet acceptable presentation standards of scholarly work in the above mentioned discipline.

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Section: Complexity Measuresmentioning

confidence: 99%

Section: Complexity Measuresmentioning

confidence: 99%

Section: Appendix a Variable Definitionsmentioning

confidence: 99%

Section: Appendix a Variable Definitionsmentioning

confidence: 99%

Section: Appendix a Variable Definitionsmentioning

confidence: 99%

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