Beyond the Words: Three Essays on Narrative Disclosure Tone

Muhammad Farhan Malik

Research output: ThesisDoctoral Thesis

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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 languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • The University of Western Australia
  • Shan, George, Supervisor
  • Tong, Jamie, Supervisor
Thesis sponsors
Award date3 Nov 2021
Publication statusUnpublished - 2021


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