Can we trust the trust words in 10-Ks?

We examine the relation between earnings information content and the use of trust words, such as "character," "ethics," and "honest," in the MD&A section of 10-K. We find that earnings announcements of firms using trust words have lower information content than earn...

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Bibliographic Details
Authors: Cho, Myojung (Author) ; Krishnan, Gopal (Author) ; Cho, Hyunkwon (Author)
Format: Electronic Article
Language:English
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Fernleihe:Fernleihe für die Fachinformationsdienste
Published: Springer 2024
In: Journal of business ethics
Year: 2024, Volume: 190, Issue: 4, Pages: 975-992
Further subjects:B Impression Management
B Aufsatz in Zeitschrift
B 10-K
B Trust
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