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Managerial self-references in corporate disclosures: an analysis of MD&A

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dc.contributor.authorHao, Yamin
dc.contributor.authorMao, Ying
dc.contributor.authorWang, Xiaojia
dc.date.accessioned2025-11-05T16:44:29Z
dc.date.available2025-11-05T16:44:29Z
dc.date.issued2024
dc.description.abstractThis study examines strategic pronoun usage in the Management Discussion and Analysis (MD&A) section of annual reports. Through automated textual analysis of a large sample of MD&As, we find that managers of firms with higher earnings growth tend to use more self-inclusive pronouns (e.g., “we,” “us,” and “our”) and fewer self-exclusive words (e.g., “the company”). This self-referential language pattern is associated with a higher likelihood of future financial restatements. Our findings contribute to the literature on corporate narrative disclosures and identify a potential new indicator of financial misstatements. The results have implications for investors, analysts, auditors, and regulators.
dc.identifier.citationHao, Y., Mao, Y., & Wang, X. (2024). Managerial self-references in corporate disclosures: An analysis of MD&A. Journal of Applied Business and Economics, 26(5). https://doi.org/10.33423/jabe.v26i5.7290
dc.identifier.doihttps://doi.org/10.33423/jabe.v26i5.7290
dc.identifier.urihttps://hdl.handle.net/20.500.14078/4092
dc.language.isoen
dc.rightsAll Rights Reserved
dc.subjectbusiness
dc.subjecteconomics
dc.subjectself-reference
dc.subjectcorporate disclosure
dc.subjectMD&A
dc.subjectrestatement
dc.titleManagerial self-references in corporate disclosures: an analysis of MD&Aen
dc.typeArticle Post-Print

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