Off Script: When Earnings Calls and Filings Tell Different Stories

Pieter de Jong; Inga Timmerman; Brandon Doey

doi:10.1080/15427560.2026.2667513

Off Script: When Earnings Calls and Filings Tell Different Stories

Accounting and Finance

Research output: Contribution to journal › Article › peer-review

Original language	English
Journal	Journal of Behavioral Finance
DOIs	https://doi.org/10.1080/15427560.2026.2667513
State	Published - May 12 2026

ASJC Scopus Subject Areas

Experimental and Cognitive Psychology
Finance

Keywords

Limited attention
MD&A disclosure
earnings calls
post-disclosure drift
readability
tone divergence

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10.1080/15427560.2026.2667513

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title = "Off Script: When Earnings Calls and Filings Tell Different Stories",

keywords = "Limited attention, MD\&A disclosure, earnings calls, post-disclosure drift, readability, tone divergence",

author = "\{de Jong\}, Pieter and Inga Timmerman and Brandon Doey",

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year = "2026",

month = may,

day = "12",

doi = "10.1080/15427560.2026.2667513",

language = "English",

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T2 - When Earnings Calls and Filings Tell Different Stories

AU - de Jong, Pieter

AU - Timmerman, Inga

AU - Doey, Brandon

PY - 2026/5/12

Y1 - 2026/5/12

KW - Limited attention

KW - MD&A disclosure

KW - earnings calls

KW - post-disclosure drift

KW - readability

KW - tone divergence

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UR - https://www.scopus.com/pages/publications/105038851454#tab=citedBy

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DO - 10.1080/15427560.2026.2667513

M3 - Article

AN - SCOPUS:105038851454

SN - 1542-7560

JO - Journal of Behavioral Finance

JF - Journal of Behavioral Finance

ER -

Off Script: When Earnings Calls and Filings Tell Different Stories

ASJC Scopus Subject Areas

Keywords

Access to Document

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