User profiles for Kate Suslava
Kate SuslavaFreeman College of Management, Bucknell University Verified email at bucknell.edu Cited by 210 |
“Stiff business headwinds and uncharted economic waters”: The use of euphemisms in earnings conference calls
K Suslava - Management Science, 2021 - pubsonline.informs.org
This paper studies whether euphemisms obfuscate the content of earnings conference calls
and cause investors to underreact. I argue that managers’ use of euphemisms can alleviate …
and cause investors to underreact. I argue that managers’ use of euphemisms can alleviate …
Board tenure and firm performance
We view director tenure as an indicator of a firm's stability. Longer board tenure indicates that
shareholders are satisfied with their director appointments, that the board has the relevant …
shareholders are satisfied with their director appointments, that the board has the relevant …
Critical audit matters: Possible market misinterpretation
The Public Company Accounting Oversight Board recently expanded audit reports to disclose
Critical Audit Matters (CAMs) and the audit procedures used to address them. We study …
Critical Audit Matters (CAMs) and the audit procedures used to address them. We study …
[PDF][PDF] Are critical audit matters informative
Breaking from a long stretch of using largely standard language in unqualified audit opinions,
the Public Company Accounting Oversight Board (PCAOB) expanded audit reports to …
the Public Company Accounting Oversight Board (PCAOB) expanded audit reports to …
A New Uncertainty Measure-CAM
In contrast to past auditor opinions, which were largely unqualified and uniformly written, a
new disclosure requirement expands auditors’ opinions to include a description of Critical …
new disclosure requirement expands auditors’ opinions to include a description of Critical …
Gender difference in CFO communication: Evidence from earnings calls
We examine gender differences in the language of CFOs who participate in quarterly
earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer …
earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer …
Market reaction to quantitative and qualitative order backlog disclosures
Analysts and practitioners have long sought information on order backlog (OB) as indicators
of future sales, and in turn, of future earnings and stock returns. OB disclosures, though …
of future sales, and in turn, of future earnings and stock returns. OB disclosures, though …
A practical approach to advanced text mining in finance
The purpose of the study is to illustrate one application of unstructured data analysis in finance:
the scoring of a text document based on its tone (sentiment) and specific events that are …
the scoring of a text document based on its tone (sentiment) and specific events that are …
Orders backlog in earnings conference calls
Focusing on quarterly earnings conference call transcripts, we provide evidence that order
backlog discussions are positively priced by investors. Pricing appears to be efficient whether …
backlog discussions are positively priced by investors. Pricing appears to be efficient whether …
“Fake” Tariff News: Is Corporate America Concerned with Trade Wars?
The effect a trade war would have on corporate America is a widely disputed hot topic. On one
hand, the trade dispute may discourage abusive trade practices by foreign companies; on …
hand, the trade dispute may discourage abusive trade practices by foreign companies; on …