Do abnormal accruals influence abnormal tone in the CEO statements of the top 40 JSE-listed companies?
Lonwabo Mlawu,
Frank Ranganai Matenda,
Mabutho Sibanda
Abstract:The aim of this study is to examine the effect of abnormal accruals on abnormal tone in the Chief Executive Officer (CEO) statements of South Africa’s (SA) top 40 Johannesburg Stock Exchange (JSE) listed businesses in the 2021 financial year. This study employs the quantile regression analysis and the generalised linear regression model. For this evaluation, the Top 40 JSE-listed firms' integrated annual reports (IARs), which include the annual financial statements and CEO statements, were extracted from the… Show more
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