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Executives vs. Governance: Who Has the Predictive Power? Evidence from Narrative Tone
Hesham Bassyouny, Tarek Abdelfattah
Accounting & Finance
Centre for Global Economic and Social Development
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Keyphrases
Predictive Power
100%
Executive
100%
Financial Reporting
100%
Narrative Tone
100%
Future Performance
80%
Corporate Storytelling
40%
Textual Analysis
20%
Predicting the Future
20%
Moderation Effect
20%
Narrative Disclosure Tone
20%
Principle-based Approach
20%
Annual Report Narratives
20%
Accounting Reporting
20%
Rule-based Approach
20%
External Users
20%
Reporting Guidance
20%
Social Sciences
Accounting
100%
UK
60%
Narrative
20%
USA
20%
Annual Report
20%
Textual Analysis
20%
Computer Science
Financial Reporting
100%
Predictive Power
100%
Practical Implication
20%
Medicine and Dentistry
Narrative
100%
Flexibility
100%