The Narrative of Wrongdoing
When financial reports include bad news that may negatively affect investors’ opinions, corporate actors tend to present themselves in different ways to mitigate tension. These methods of mitigation were explored in an analysis of 1022 earning calls of 50 different companies in order to determine which interlocutor (corporate actor or investor) most frequently mentioned the wrongdoing, the location in which the wrongdoing is mentioned in the report, and the narratives behind each mention to develop an understanding of how corporate wrongdoing is addressed and its impact on investors.
This research was presented during the Seattle University Undergraduate Research Association Conference in 2019, which can be found below along with the written report.