Board characteristics and negative disclosure tone
Approved
Classifications
MinEdu publication type
A1 Journal article (peer-reviewed)
Definition
Article
Target group
Scientific
Peer reviewed
Peer-reviewed
Article type
Journal article
Host publication type
Journal
Publication channel information
Title of journal/series
Journal of accounting literature
ISSN (print)
0737-4607
ISSN (electronic)
2452-1469
ISSN (linking)
0737-4607
Publisher
Emerald
Publication forum ID
59442
Publication forum level
1
Country of publication
United States
Internationality
Yes
Detailed publication information
Publication year
2023
Reporting year
2023
Journal/series volume number
45
Journal/series issue number
1
Page numbers
100-129
DOI
10.1108/JAL-03-2022-0033
Language of publication
English
Co-publication information
International co-publication
Yes
Co-publication with a company
No
Availability
Link to online publication
Link to self-archived version
Classification and additional information
MinEdu field of science classification
512 Business and management
Keywords
Board of directors; Annual report; 10-K; Tone; Narrative disclosure
Funding information
Funding information in the publication
Martikainen is grateful for financial support from the Academy of Finland (Project #277055). Miihkinen thanks Joost Impink for coding advice and is grateful for financial support from the Foundation for Economic Education, Marcus Wallenberg Foundation, HSE Foundation, Finnish Foundation for Share Promotion and the Finnish Foundation for Advancement of Securities Markets, and he thanks the University of Florida for the opportunity to work on this project during his post-doctoral appointment. Watson is grateful for the financial support of the Villanova School of Business.
Source database ID
WoS ID
WOS:000893632700001