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Journal of Business Ethics

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01-01-2015 | Discussant Comments

Discussant Comment on “Is Tone at the Top Associated with Financial Reporting Aggressiveness?” by Lorenzo Patelli, Matteo Pedrini

Author: Gregory D. Saxton

Published in: Journal of Business Ethics | Issue 1/2015

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The authors seek to extend research on the effects of tone at the top. They do so through an examination of the relationship between content in CEOs’ discretionary narrative disclosures and the aggressiveness of companies’ financial reporting. Specifically, Patelli and Pedrini (2013) (hereafter P&P) conduct an analysis of the association between lexical features found in 522 CEO annual report letters and financial reporting aggressiveness. The authors find that several dimensions of CEOs’ language are statistically related to the likelihood of financial misreporting. …

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Title: Discussant Comment on “Is Tone at the Top Associated with Financial Reporting Aggressiveness?” by Lorenzo Patelli, Matteo Pedrini
Author: Gregory D. Saxton
Publication date: 01-01-2015
Publisher: Springer Netherlands
Published in: Journal of Business Ethics / Issue 1/2015
Print ISSN: 0167-4544
Electronic ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-013-2040-4

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