نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران
2 استاد گروه حسابداری، واحد علوم و تحقیقات تهران، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
A rhetorical use of narratives is important in order to understand quantitative information. Writing tone is using positive rather than negative words in a qualitative text. Writing tone management is choosing such a writing tone level in a qualitative text which is incommensurate with concurrent quantitative information (Huang et al, 2014). Writing tone management may be used for strategic or informative motives. When a firm's basic information is more appropriate than provided quantitative information due to limitations in accounting standards, writing tone management may be employed for informative functions. However, writing tone management may be used for strategic functions in order to change perception of users about a firm's basic information. The main purpose of this research is to investigate whether writing tone management can indicate the effects of strategic motives of managers to mask poor future performance. The other purpose is to investigate the relation between writing tone management and future financial performance. The sample consists of firms listed in Tehran Stock Exchange for the period from 2008 to 2015. To test hypotheses, the correlation method and multiple linear regression analysis are used. The findings show a significant negative relation between writing tone management and future financial performance. Therefore, managers use writing tone management for strategic motives and in order to mask poor future performance. The main purpose of this research is to investigate whether writing tone management can identify the effects of strategic motives of managers to mask poor future performance. The other purpose is investigate the relation between writing tone management and future financial performance using data for the period 2008 to 2015 including listed firms on Tehran Stock Exchange. Correlation and multiple linear regression analysis for hypothesis test are used.
The findings show a negative relationship between writing tone management and future financial performance. Therfore managers used writing tone management for strategic motives and mask poor future performance.
کلیدواژهها [English]