Contextualization of Numbers in Earnings Conference Calls
Kristian D. Allee; Chuong Do; Huy Do · 2026 · Journal of Business Finance & Accounting
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
ABSTRACT Prior research generally finds that using numbers in financial disclosure is beneficial. However, numbers can also be strategically proffered due to their perceived precision and informativeness. We find the use of…
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Metadata source: OpenAlex · DOI 10.1111/jbfa.70096