Optimistic Disclosure Tone and Conservative Debt Policy

Ataullah, A, Vivian, A and Xu, B orcid.org/0000-0003-3512-5834 (2018) Optimistic Disclosure Tone and Conservative Debt Policy. Abacus, 54 (4). pp. 445-484. ISSN 0001-3072

Abstract

Metadata

Authors/Creators:
Copyright, Publisher and Additional Information: © 2018 Accounting Foundation, The University of Sydney. This is the peer reviewed version of the following article: Ataullah, A. , Vivian, A. and Xu, B. (2018), Optimistic Disclosure Tone and Conservative Debt Policy. Abacus, which has been published in final form at https://doi.org/10.1111/abac.12140. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
Keywords: Managerial optimism; Debt conservatism; Cash Dividend; Tone analysis; Insider trading
Dates:
  • Published: 25 December 2018
  • Accepted: 3 August 2017
  • Published (online): 30 September 2018
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 18 Oct 2017 13:36
Last Modified: 04 Feb 2019 15:17
Status: Published
Publisher: Wiley
Identification Number: https://doi.org/10.1111/abac.12140

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Filename: Optimistic Disclosure Tone and Conservative Debt Policy_Abacus_accepted version_open access.pdf

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