Show simple item record

dc.contributor.advisorNunamaker, Jay F.
dc.contributor.authorSpitzley, Lee
dc.creatorSpitzley, Lee
dc.date.accessioned2018-10-12T01:03:25Z
dc.date.available2018-10-12T01:03:25Z
dc.date.issued2018
dc.identifier.urihttp://hdl.handle.net/10150/630214
dc.description.abstractThis 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.
dc.language.isoen
dc.publisherThe University of Arizona.
dc.rightsCopyright © 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.
dc.subjectdeception
dc.subjectfinancial fraud
dc.subjectfinancial markets
dc.subjectlinguistics
dc.subjectnarrative disclosure
dc.subjectquasi-experiment
dc.titleUsing Narrative Disclosures to Detect Financial Fraud
dc.typetext
dc.typeElectronic Dissertation
thesis.degree.grantorUniversity of Arizona
thesis.degree.leveldoctoral
dc.contributor.committeememberBurgoon, Judee K.
dc.contributor.committeememberMayew, William J.
dc.contributor.committeememberZhang, Bin
thesis.degree.disciplineGraduate College
thesis.degree.disciplineManagement Information Systems
thesis.degree.namePh.D.
refterms.dateFOA2018-10-12T01:03:25Z


Files in this item

Thumbnail
Name:
azu_etd_16624_sip1_m.pdf
Size:
913.0Kb
Format:
PDF

This item appears in the following Collection(s)

Show simple item record