Unravelling the complex link between managers’ disclosure of abnormal tone and opportunistic behaviour
This study investigates the relationship between managers’ abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory. Using a quantitative ex-post-facto design, we analysed data from 1411 annual reports of 143 companies listed on the Tehran Stock Exchan...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Elsevier
2025-05-01
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| Series: | European Research on Management and Business Economics |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2444883425000099 |
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