Earnings Call Slide Deck
References
- (2019) Creating firm disclosures. J. Financial Rep. 4(2):1–31.Crossref, Google Scholar
- (2021) Is a picture worth a thousand words? Image usage in ESG reports. Preprint, submitted January 5, https://dx.doi.org/10.2139/ssrn.3722228.Google Scholar
- (1992) The use and abuse of graphs in annual reports: Theoretical framework and empirical study. Accounting Bus. Res. 22:291–303.Crossref, Google Scholar
- (2000) Changing graph use in corporate annual reports: A time-series analysis. Contemp. Accounting Res. 17(2):213–226.Crossref, Google Scholar
- Beyer A, Cohen DA, Lys TZ, Walther BR (2010) The financial reporting environment: Review of the recent literature. J. Accounting Econom. 50(2–3):296–343.Google Scholar
- (2008) Investigating presentational change in U.K. annual reports: A longitudinal perspective. J. Bus. Comm. 45(2):181–222.Crossref, Google Scholar
- (2016) Do institutional investors demand public disclosure? Rev. Financial Stud. 29(12):3245–3277.Crossref, Google Scholar
- (2020) Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. J. Accounting Econom. 70(2–3):101344.Crossref, Google Scholar
- (2018) Capital market effects of media synthesis and dissemination: Evidence from robo-journalism. Rev. Accounting Stud. 23:1–36.Crossref, Google Scholar
- (2023) The pitch: Managers’ disclosure choice during initial public offering roadshows. Accounting Rev. 98(2):1–29.Crossref, Google Scholar
- (2007) A correlated topic model of science. Ann. Appl. Statist. 1:17–35.Crossref, Google Scholar
- (2003) Latent Dirichlet allocation. J. Machine Learn. Res. 3:993–1022.Google Scholar
- Bochkay K, Chychyla R, Nanda D (2019) Dynamics of CEO disclosure style. Accounting Rev. 94(4):103–140. Crossref, Google Scholar
- (2017) A plain English measure of financial reporting readability. J. Accounting Econom. 63(2–3):329–357.Crossref, Google Scholar
- (2002) Do conference calls affect analysts’ forecasts? Accounting Rev. 77(2):285–316.Crossref, Google Scholar
- (2019) Managing the narrative: Investor relations officers and corporate disclosure. J. Accounting Econom. 67(1):58–79.Crossref, Google Scholar
- (2018) Linguistic complexity in firm disclosures: Obfuscation or information? J. Accounting Res. 56(1):85–121.Crossref, Google Scholar
- (2011) Conference presentations and the disclosure milieu. J. Accounting Res. 49(5):1163–1192.Crossref, Google Scholar
- (2003) Open versus closed conference calls: The determinants and effects of broadening access to disclosure. J. Accounting Econom. 34(1–3):149–180.Crossref, Google Scholar
- (2020) Using video to disclose forward-looking information: The effect of nonverbal cues on investors’ judgments. Rev. Accounting Stud. 25:1444–1474.Crossref, Google Scholar
- (2024) Corporate managers’ perspectives on forward-looking guidance: Survey evidence. J. Accounting Econom. 78(2–3):101731.Crossref, Google Scholar
- (2023) How to talk when a machine is listening: Corporate disclosure in the age of AI. Rev. Financial Stud. 36(9):3603–3642.Crossref, Google Scholar
- (2008) The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting Organ. Soc. 33(6):582–602.Crossref, Google Scholar
- (2018) Analysts’ influence on managers’ guidance. Accounting Rev. 93(1):45–69.Crossref, Google Scholar
- (2019) Investor relations and information assimilation. Accounting Rev. 94(2):105–131.Crossref, Google Scholar
- (2019) Information overload and disclosure smoothing. Rev. Accounting Stud. 24:1486–1522.Crossref, Google Scholar
- (2018) Manager-analyst conversations in earnings conference calls. Rev. Accounting Stud. 23:1315–1354.Crossref, Google Scholar
- (2011) Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance. J. Accounting Econom. 51(1–2):134–150.Crossref, Google Scholar
- (2023) Data visualization in 10-K filings. J. Accounting Econom. 77(2–3):101631.Crossref, Google Scholar
- (2013) Assessing methods of identifying management forecasts: CIG vs. researcher collected. J. Accounting Econom. 55(1):23–42.Crossref, Google Scholar
- (1985) Graphical perception and graphical methods for analyzing scientific data. Science 229(4716):828–833.Crossref, Google Scholar
- (2022) Count (and count-like) data in finance. J. Financial Econom. 146(2):529–551.Crossref, Google Scholar
- Corbin (2020) Elevate your earnings call. https://corbinadvisors.com/research/thought-leadership-white-papers/elevate-your-earnings-call/.Google Scholar
- (2015) The effect of manager-specific optimism on the tone of earnings conference calls. Rev. Accounting Stud. 20:639–673.Crossref, Google Scholar
- (2015) Market (in)attention and the strategic scheduling and timing of earnings announcements. J. Accounting Econom. 60(1):36–55.Crossref, Google Scholar
- (1984) Computer graphics as decisions aids: Directions for research. Decision Sci. 15(4):463–487.Crossref, Google Scholar
- (1989) Graphical presentation of accounting data for financial forecasting: An experimental investigation. Accounting Organ. Soc. 14(1989):509–525.Crossref, Google Scholar
- (2024) A scoping review of ChatGPT research in accounting and finance. Internat. J. Accounting Inform. Systems 55:100715.Google Scholar
- (1984) Information richness: A new approach to managerial behavior and organizational design. Res. Organ. Behav. 6:191–233.Google Scholar
- (1986) Organizational information requirements, media richness and structural design. Management Sci. 32(5):554–571.Link, Google Scholar
- (1985) Disclosure of nonproprietary information. J. Accounting Res. 23(1):123–145.Crossref, Google Scholar
- (2017) The evolution of 10-K textual disclosure: Evidence from latent Dirichlet allocation. J. Accounting Econom. 64(2–3):221–245.Crossref, Google Scholar
- (1999) An empirical examination of conference calls as a voluntary disclosure medium. J. Accounting Res. 37(1):133–150.Crossref, Google Scholar
- (2024) The Economics of Accounting (Oxford University Press, Oxford, UK).Crossref, Google Scholar
- (2023) The real effects of modern information technologies: Evidence from the EDGAR implementation. J. Accounting Res. 61(1):1699–1733.Crossref, Google Scholar
- (2022) Behavioral economics of accounting: A review of archival research on individual decision makers. Contemp. Accounting Res. 39(2):1150–1214.Crossref, Google Scholar
- (2012) Entropy balancing for causal effects: A multivariate reweighting method to produce balanced samples in observational studies. Political Anal. (Oxford) 20:25–46.Crossref, Google Scholar
- (1996) Graphs versus tables: Effects of data presentation format on judgemental forecasting. Internat. J. Forecast. 12(1):119–137.Crossref, Google Scholar
- (2009) Driven to distraction: Extraneous events and underreaction to earnings news. J. Finance 64(5):2289–2325.Crossref, Google Scholar
- (2016) Text-based network industries and endogenous product differentiation. J. Political Econom. 124(5):1423–1465.Crossref, Google Scholar
- (2008) The picture superiority effect in associative recognition. Memory Cognition 36(7):1351–1359.Crossref, Google Scholar
- (2010) To guide or not to guide? Causes and consequences of stopping quarterly earnings guidance. Contemp. Accounting Res. 27(1):143–185.Crossref, Google Scholar
- (2018) Analyst information discovery and interpretation roles: A topic modeling approach. Management Sci. 64(6):2833–2855.Link, Google Scholar
- (1977) Decision Making: A Psychological Analysis of Conflict, Choice, and Commitment (Free Press, New York).Google Scholar
- (2017) Have instrumental variables brought us closer to the truth. Rev. Corp. Financial Stud. 6(2):127–140.Crossref, Google Scholar
- (2013) Investor overlap and diffusion of disclosure practices. Rev. Accounting Stud. 18:167–206.Crossref, Google Scholar
- (2018) Buy-side analysts and earnings conference calls. J. Accounting Res. 56(3):913–952.Crossref, Google Scholar
- (2018) Do firms strategically disseminate? Evidence from corporate use of social media. Accounting Rev. 93(4):225–252.Crossref, Google Scholar
- (2011) Voluntary disclosure to influence investor reactions to merger announcements: An examination of conference calls. Accounting Rev. 86(2):637–667.Crossref, Google Scholar
- (2015) Storytelling with Data: A Data Visualization Guide for Business Professionals, 1st ed. (John Wiley & Sons, Hoboken, NJ).Crossref, Google Scholar
- (2009) Do managers withhold bad news? J. Accounting Res. 47(1):241–276.Crossref, Google Scholar
- (2023) Disclosure regulation: Past, present, and future. Hilary G, McLean RD, eds. Handbook of Financial Decision Making (Edward Elgar Publishing, Cheltenham, UK).Google Scholar
- (2012) Detecting deceptive discussions in conference calls. J. Accounting Res. 50(2):495–540.Crossref, Google Scholar
- (2016) Can investors detect managers’ lack of spontaneity? Adherence to predetermined scripts during earnings conference calls. Accounting Rev. 91(1):229–250.Crossref, Google Scholar
- (2015) The role of social media in the capital market: Evidence from consumer product recalls. J. Accounting Res. 53(2):367–404.Crossref, Google Scholar
- (1982) Effects of text illustrations: A review of research. ECTJ 30(4):195–232.Crossref, Google Scholar
- (2021) Reporting technologies and textual readability: Evidence from the XBRL mandate. Inform. Systems Res. 32(3):1025–1042.Link, Google Scholar
- (2004) Earnings informativeness and strategic disclosure: An empirical examination of ‘pro forma’ earnings. Accounting Rev. 79(3):769–795.Crossref, Google Scholar
- (2011) When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks. J. Finance 66(1):35–65.Crossref, Google Scholar
- (2020) Information revealed through the regulatory process: Interactions between the SEC and companies ahead of their IPO. Rev. Financial Stud. 33(12):5510–5554.Crossref, Google Scholar
- (2023) Do actions speak louder than words? The relation between payouts and guidance since 2000. Preprint, submitted January 11, http://dx.doi.org/10.2139/ssrn.4322036.Google Scholar
- (2011) What makes conference calls useful? The information content of managers’ presentations and analysts’ discussion sessions. Accounting Rev. 86(4):1383–1414.Crossref, Google Scholar
- (2001) Multimedia Learning (Cambridge University Press, New York).Crossref, Google Scholar
- (2009) Multimedia Learning, 2nd ed. (Cambridge University Press, New York).Crossref, Google Scholar
- (2003) Nine ways to reduce cognitive load in multimedia learning. Ed. Psych. 38(1):43–52.Crossref, Google Scholar
- (2008) Evidence of management discrimination among analysts during earnings conference calls. J. Accounting Res. 46(3):627–659.Crossref, Google Scholar
- (2012) The power of voice: Managerial affective states and future firm performance. J. Finance 67(1):1–43.Crossref, Google Scholar
- (2023) On the usefulness of guidance reports. Preprint, submitted April 13, http://dx.doi.org/10.2139/ssrn.4405292.Google Scholar
- (2015) The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure. J. Accounting Res. 53(2):221–239.Crossref, Google Scholar
- (2022) Visuals and attention to earnings news on Twitter. Rev. Accounting Stud. 27:1233–1275.Crossref, Google Scholar
- NIRI (2014) Earnings call practices survey. https://www.niri.org/resources/publications/niri-analytics.Google Scholar
- NIRI (2016) NIRI earnings process practices research report. https://www.niri.org/NIRI/media/Protected-Documents_ExcludeGlobalSubs/Analytics%20Reports/Analytics_Guidance/NIRI-Earnings-Process-Practices-Report-2016.pdf.Google Scholar
- (2021) A picture is worth a thousand words: Measuring investor sentiment by combining machine learning and photos from news. J. Financial Econom. 144(1):273–297.Crossref, Google Scholar
- (1971) Imagery and Verbal Processes, 1st ed. (Holt, Rinehart, and Winston, New York).Google Scholar
- (1993) The Adaptive Decision Maker (Cambridge University Press, Cambridge, UK).Crossref, Google Scholar
- (1983) Tables and graphs improve reader performance and reader reaction. J. Bus. Comm. 20(2):47–55.Crossref, Google Scholar
- (2000) Strategic benchmarks in earnings announcements: The selective disclosure of prior-period earnings components. Accounting Rev. 75(2):151–177.Crossref, Google Scholar
- SEC (1998) A plain English handbook. https://www.sec.gov/pdf/handbook.pdf.Google Scholar
- (2021) Peer effects in corporate disclosure decisions. J. Accounting Econom. 71(1):101364.Crossref, Google Scholar
- (1994) Why firms voluntarily disclose bad news. J. Accounting Res. 32(1):38–60.Crossref, Google Scholar
- (2016) Blinded with science: Trivial graphs and formulas increase ad persuasiveness and belief in product efficacy. Public Understanding Sci. 25:117–125.Crossref, Google Scholar
- (1998) Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure. Rev. Accounting Stud. 3:137–167.Crossref, Google Scholar
- (2001) The Visual Display of Quantitative Information (Graphics Press, Cheshire).Google Scholar
- (1991) Cognitive fit: An empirical study of information acquisition. Inform. Systems Res. 2(1):63–84.Link, Google Scholar
- (2021) What is the role of visuals in earnings conference call slides? Dissertation, University of California, Irvine.Google Scholar
- (2008) Analyst responsiveness and the post-earnings-announcement drift. J. Accounting Econom. 46(1):201–215.Crossref, Google Scholar

