FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2020047095> ?p ?o ?g. }

• W2020047095 endingPage "300" @default.
• W2020047095 startingPage "275" @default.
• W2020047095 abstract "Abstract Previous studies suggest that letters to the shareholders are widely used in investors' decision-making processes. Letters to the shareholders, however, are unaudited and usually not subject to regulation. Hence, CEOs may use them strategically to manage the impressions shareholders have of the company. This paper focuses on letters to the shareholders from Japanese and U.S. companies. The research examines whether U.S. and Japanese CEOs explain the causes of good and bad news in different ways. The findings point to a number of interesting differences between the U.S. and Japanese letters to the shareholders, including: (1) that U.S. CEOs in particular emphasize good news; (2) that Japanese and U.S. letters are statistically indistinguishable with respect to the extent to which CEOs claim responsibility for good news; and (3) that while CEOs in general ascribe bad news to causes beyond their control, this tendency is particularly strong in Japanese letters. The implications of the study for both investors and regulators are discussed." @default.
• W2020047095 created "2016-06-24" @default.
• W2020047095 creator A5036006158 @default.
• W2020047095 date "2010-09-01" @default.
• W2020047095 modified "2023-09-25" @default.
• W2020047095 title "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan" @default.
• W2020047095 cites W1976353381 @default.
• W2020047095 cites W1977297117 @default.
• W2020047095 cites W1997456016 @default.
• W2020047095 cites W2001030466 @default.
• W2020047095 cites W2003924409 @default.
• W2020047095 cites W2014863228 @default.
• W2020047095 cites W2053197653 @default.
• W2020047095 cites W2068710325 @default.
• W2020047095 cites W2071413900 @default.
• W2020047095 cites W2076124583 @default.
• W2020047095 cites W2077123438 @default.
• W2020047095 cites W2079826273 @default.
• W2020047095 cites W2094797564 @default.
• W2020047095 cites W2097780989 @default.
• W2020047095 cites W2113651783 @default.
• W2020047095 cites W2120171561 @default.
• W2020047095 cites W2124023679 @default.
• W2020047095 cites W2138746005 @default.
• W2020047095 cites W2143214107 @default.
• W2020047095 cites W2146394806 @default.
• W2020047095 cites W2148882602 @default.
• W2020047095 cites W2153511054 @default.
• W2020047095 cites W2156768951 @default.
• W2020047095 cites W2156919303 @default.
• W2020047095 cites W2157886895 @default.
• W2020047095 cites W2165541125 @default.
• W2020047095 cites W2166570355 @default.
• W2020047095 cites W2171827255 @default.
• W2020047095 cites W3126067466 @default.
• W2020047095 cites W3126091261 @default.
• W2020047095 cites W4247695167 @default.
• W2020047095 cites W2113727290 @default.
• W2020047095 doi "https://doi.org/10.1016/j.intacc.2010.06.006" @default.
• W2020047095 hasPublicationYear "2010" @default.
• W2020047095 type Work @default.
• W2020047095 sameAs 2020047095 @default.
• W2020047095 citedByCount "43" @default.
• W2020047095 countsByYear W20200470952012 @default.
• W2020047095 countsByYear W20200470952013 @default.
• W2020047095 countsByYear W20200470952014 @default.
• W2020047095 countsByYear W20200470952015 @default.
• W2020047095 countsByYear W20200470952016 @default.
• W2020047095 countsByYear W20200470952017 @default.
• W2020047095 countsByYear W20200470952018 @default.
• W2020047095 countsByYear W20200470952019 @default.
• W2020047095 countsByYear W20200470952020 @default.
• W2020047095 countsByYear W20200470952021 @default.
• W2020047095 countsByYear W20200470952022 @default.
• W2020047095 crossrefType "journal-article" @default.
• W2020047095 hasAuthorship W2020047095A5036006158 @default.
• W2020047095 hasConcept C10138342 @default.
• W2020047095 hasConcept C120757647 @default.
• W2020047095 hasConcept C121955636 @default.
• W2020047095 hasConcept C134306372 @default.
• W2020047095 hasConcept C144024400 @default.
• W2020047095 hasConcept C144133560 @default.
• W2020047095 hasConcept C15744967 @default.
• W2020047095 hasConcept C162446236 @default.
• W2020047095 hasConcept C17744445 @default.
• W2020047095 hasConcept C2778152352 @default.
• W2020047095 hasConcept C33923547 @default.
• W2020047095 hasConcept C36289849 @default.
• W2020047095 hasConcept C39389867 @default.
• W2020047095 hasConceptScore W2020047095C10138342 @default.
• W2020047095 hasConceptScore W2020047095C120757647 @default.
• W2020047095 hasConceptScore W2020047095C121955636 @default.
• W2020047095 hasConceptScore W2020047095C134306372 @default.
• W2020047095 hasConceptScore W2020047095C144024400 @default.
• W2020047095 hasConceptScore W2020047095C144133560 @default.
• W2020047095 hasConceptScore W2020047095C15744967 @default.
• W2020047095 hasConceptScore W2020047095C162446236 @default.
• W2020047095 hasConceptScore W2020047095C17744445 @default.
• W2020047095 hasConceptScore W2020047095C2778152352 @default.
• W2020047095 hasConceptScore W2020047095C33923547 @default.
• W2020047095 hasConceptScore W2020047095C36289849 @default.
• W2020047095 hasConceptScore W2020047095C39389867 @default.
• W2020047095 hasIssue "3" @default.
• W2020047095 hasLocation W20200470951 @default.
• W2020047095 hasOpenAccess W2020047095 @default.
• W2020047095 hasPrimaryLocation W20200470951 @default.
• W2020047095 hasRelatedWork W2045498612 @default.
• W2020047095 hasRelatedWork W2287256604 @default.
• W2020047095 hasRelatedWork W3008327101 @default.
• W2020047095 hasRelatedWork W3118833588 @default.
• W2020047095 hasRelatedWork W3128864753 @default.
• W2020047095 hasRelatedWork W3154791643 @default.
• W2020047095 hasRelatedWork W3175941653 @default.
• W2020047095 hasRelatedWork W3199044562 @default.
• W2020047095 hasRelatedWork W2180425083 @default.
• W2020047095 hasRelatedWork W2184169639 @default.
• W2020047095 hasVolume "45" @default.
• W2020047095 isParatext "false" @default.

• next