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Detecting Deceptive Discussions in Conference Calls

LIWC Research Series:


The ability to identify deceptive financial statements is important for industry investors, creditors, and government regulators. In this study, researchers use data from companies' financial restatements and quarterly earnings conference calls to create a predictive model that identifies deceptive executive language.


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Citation:

LARCKER, D. F., & ZAKOLYUKINA, A. A. (2012). Detecting Deceptive Discussions in Conference Calls. Journal of Accounting Research, 50(2), 495–540. http://www.jstor.org/stable/41477981