This paper investigates whether and how the disclosure tone of video conference call affects earnings management. Research samples are collected from conference call transcripts of Taiwan public firms from June 2013 to December 2015. This study finds that firms with higher earnings management would use less optimistic tone in conference calls in the following year. Additional analyses reveal that the identity of conference call speaker incudes strategy developer and executive manager. The relationship between positive tone in video conference calls and earnings management differs significantly depending on the speaker's identity. These results are consistent after considering sample selection bias and different positive word tendency measurement.
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