Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
10256708 | Studies in Communication Sciences | 2015 | 13 Pages |
Abstract
Earnings conference calls (ECCs) have received considerable attention within accounting and finance studies which found that such voluntary disclosures provide investors with useful and relevant information. Starting from the hypothesis that argumentation is a crucial factor explaining the informational value of ECCs, we analyze the Q&A part of six ECCs focusing on the types of standpoints companies advance and on the types of questions analysts ask. We found that companies frequently justify evaluative and predictive standpoints. Analysts solicit these standpoints not by directly challenging managers, but by requesting opinions which create the occasion for argumentation or confirmation of plausible inferences.
Related Topics
Social Sciences and Humanities
Arts and Humanities
Language and Linguistics
Authors
Rudi Palmieri, Andrea Rocci, Nadzeya Kudrautsava,