caa a22 4500 605484716 CHVBK 20210128100437.0 cr unu---uuuuu 210128e20150101xx s 000 0 eng 10.1007/s10551-013-1994-6 doi (NATIONALLICENCE)springer-10.1007/s10551-013-1994-6 Is Tone at the Top Associated with Financial Reporting Aggressiveness? [Elektronische Daten] [Lorenzo Patelli, Matteo Pedrini] The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer (CEO) enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits of ethical leadership from 535 annual letters to shareholders. We find that aggressive financial reporting is positively associated with CEO letters using a language which is resolute, complex, and not engaging. Our empirical findings highlight the importance of examining discretionary corporate narratives for the auditing process and the role of tone at the top in influencing accounting practices. Springer Science+Business Media Dordrecht, 2013 Financial reporting nationallicence Accounting restatements nationallicence Tone at the top nationallicence Ethical leadership nationallicence DICTION nationallicence Patelli Lorenzo School of Accountancy, Daniels College of Business, University of Denver, 2101 S University Blvd.,Suite #360, 80208, Denver, CO, USA aut Pedrini Matteo ALTIS-Postgraduate School Business and Society, Università Cattolica del Sacro Cuore, Via San Vittore 18, 20123, Milan, Italy aut Journal of Business Ethics Springer Netherlands 126/1(2015-01-01), 3-19 0167-4544 126:1<3 2015 126 10551 https://doi.org/10.1007/s10551-013-1994-6 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-1994-6 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Patelli Lorenzo School of Accountancy, Daniels College of Business, University of Denver, 2101 S University Blvd.,Suite #360, 80208, Denver, CO, USA aut NATIONALLICENCE 700 1- Pedrini Matteo ALTIS-Postgraduate School Business and Society, Università Cattolica del Sacro Cuore, Via San Vittore 18, 20123, Milan, Italy aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 126/1(2015-01-01), 3-19 0167-4544 126:1<3 2015 126 10551