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    Using Narrative Disclosures to Detect Financial Fraud

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    Author
    Spitzley, Lee
    Issue Date
    2018
    Keywords
    deception
    financial fraud
    financial markets
    linguistics
    narrative disclosure
    quasi-experiment
    Advisor
    Nunamaker, Jay F.
    
    Metadata
    Show full item record
    Publisher
    The University of Arizona.
    Rights
    Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction, presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
    Abstract
    This dissertation measures the information content in narrative financial disclosures to identify linguistic differences in manager and analyst language when fraud versus when it is not. The first chapter describes the motivation for this research and an overview of the research domain. Next, I review the literature covering textual analysis of narrative disclosures and present a heuristic and classification scheme for studies in this context. In Chapter 3, I compare the language across two common narrative disclosure types: quarterly earnings calls and the Management’s Discussion & Analysis (MD&A) section of quarterly and annual financial statements and find evidence of restricted incremental information from the CFOs of fraudulent companies. Chapter 4 uses a quasi-experiment to compare analyst the frequency and topics of analysts’ question during earnings calls. I find that relative to nonfraudulent firms, analysts ask the managers of fraudulent firms more questions overall, and are more persistent in asking questions as a call progresses. Chapter 5 is an exploratory study of dominance and linguistic style matching from managers and analysts when interacting in the question-and-answer portion of an earnings call. The dissertation concludes with a discussion of the work, limitations, and avenues for future research.
    Type
    text
    Electronic Dissertation
    Degree Name
    Ph.D.
    Degree Level
    doctoral
    Degree Program
    Graduate College
    Management Information Systems
    Degree Grantor
    University of Arizona
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