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Corporate Human Capital Disclosures: Early Evidence from the SEC’s Disclosure Mandate

Harvard Corporate Governance

First, consistent with anecdotal accounts, we provide systematic evidence that there is tremendous cross-sectional variation in the amount, numerical intensity, tone, readability, and similarity of HC disclosures both in absolute terms, and when benchmarked against the rest of the contents of the firm’s Item 1 disclosures.

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Public Service Announcement: Please Stop Using ChatGPT for Email

Brian DeChesare

The tone is also completely inappropriate and sometimes borders on comical. Example #3: The Student Who Requires “Assistance” from the Teacher This one is short but also the worst example because of the tone. Tone/Style – The tone in these messages is inappropriate. What’s Wrong with ChatGPT for Email?

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How to Deal with Difficult People During Internal Audits

Internal Audit 360

Watch Your Tone of Voice. Along the same lines, we’re often not aware of the tone of voice we have during conversations. For example, you could think you are delivering news or feedback in an even and neutral tone, but you actually sound annoyed or angry. Therefore, being mindful of your body language is critical.

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How to spot accounting fraud

ThomsonReuters

However, most cases of accounting fraud will not make news headlines and can happen in companies of all sizes and industries. The Worldcom scandal. When one thinks of accounting fraud, it is likely that these are some of the cases that come to mind. Do you know how to spot it? How widespread is corporate fraud?

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On Corporate Social Issues, U.S. Consumers Do Not Put Their Money Where Their Mouths Are

Reynolds Holding

First, we obtain data on CSI events from RepRisk, a data provider that covers over 200,000 public and private companies from around the world and collects firm-specific news of negative ESG incidents from over 100,000 public sources. This highlights the importance of disseminating CSI news to drive consumer reactions.

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SEC Enforcement Chief Speaks on Corporate Compliance

Reynolds Holding

Through leadership, training, constant oversight and the right tone at the top, you need to ensure that the policies are actually implemented and followed. 13, 2021), available at www.sec.gov/news/speech/grewal-sec-speaks-101321. [2] 19, 2020), available at www.sec.gov/news/speech/driscoll-role-cco-2020-11-19 ; Hester M.

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How Earnings Announcements Discipline Markets Skewed by Media Coverage

Reynolds Holding

Our central finding is that quarterly media sentiment, or the overall tone of media coverage about a company during its fiscal quarter, negatively correlates with the stock market’s reaction to its earnings announcement.