Beyond the Words: Three Essays on Narrative Disclosure Tone

Muhammad Farhan Malik

doi:10.26182/pqer-v785

Beyond the Words: Three Essays on Narrative Disclosure Tone

Muhammad Farhan Malik

UWA Business School

Research output: Thesis › Doctoral Thesis

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Abstract

Recent research shows that analysing disclosure tone allows external users to learn managerial communication patterns, thereby better understanding a firm's behaviour and economic condition. Extending this branch of research, this thesis investigates disclosure tone in three distinct empirical essays. The first essay investigates the impact of board risk committees on risk factor disclosures tone. The second essay examines whether external auditors price litigious tone of their clients' 10-K reports. The third essay investigates the impact of risk factor disclosures tone on cost of equity.

Original language	English
Qualification	Doctor of Philosophy
Awarding Institution	The University of Western Australia
Supervisors/Advisors	Shan, George, Supervisor Tong, Jamie, Supervisor
Thesis sponsors	Australian Government Research Training Program
Award date	3 Nov 2021
DOIs	https://doi.org/10.26182/pqer-v785
Publication status	Unpublished - 2021

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10.26182/pqer-v785

THESIS - DOCTOR OF PHILOSOPHY - MALIK Muhammad Farhan - 2021
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AB - Recent research shows that analysing disclosure tone allows external users to learn managerial communication patterns, thereby better understanding a firm's behaviour and economic condition. Extending this branch of research, this thesis investigates disclosure tone in three distinct empirical essays. The first essay investigates the impact of board risk committees on risk factor disclosures tone. The second essay examines whether external auditors price litigious tone of their clients' 10-K reports. The third essay investigates the impact of risk factor disclosures tone on cost of equity.

KW - Disclosure tone

KW - Textual disclosure

KW - Risk committee

KW - litigious tone

KW - tone management

KW - Audit fees

KW - cost of equity

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DO - 10.26182/pqer-v785

M3 - Doctoral Thesis

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Beyond the Words: Three Essays on Narrative Disclosure Tone

Abstract

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