HIGHLIGHTS
- who: Xiaoying Liang and Hongjun Wu from the School of Management, Xiamen University, Xiamen, China have published the Article: Does the Tone in Corporate Social Responsibility Reports Misdirect Analystsu2019 Forecasts in China?, in the Journal: Sustainability 2022, 14, 16631. of /2022/
- what: This study investigates the impact of abnormal positive tone in CSR reports on analysts` earnings forecast bias. The authors examine the moderating effects of these two factors. This study characterizes textual tone into two types: normal and abnormal tone. Since a normal tone reflects a company`s quantitative information, and an abnormally positive . . .
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