Managerial academic experience and tone management: evidence from China

Bo Zhang, Fan Ping and Limei Yang

Asia-Pacific Journal of Accounting & Economics, 2023, vol. 30, issue 4, 1104-1119

Abstract: We examine the effect of managerial academic experience on tone management in the corporate annual report. We find that managerial academic experience reduces the likelihood of upward tone management. Furthermore, we find that the impact of academic experience on tone management is intensified when managers have stronger incentives to upwardly manage financial reporting tone and when the outside monitoring environment is weaker. The results hold under a variety of robustness tests. This study enriches the relevant research on executive characteristics and tone management, and the conclusion of this paper provides practical implications to improve the quality of information disclosure.

Date: 2023
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DOI: 10.1080/16081625.2022.2047743

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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