Publication Type
Journal Article
Version
acceptedVersion
Publication Date
6-2026
Abstract
Over the last decade, there has been an explosion in the use of diverse data sources by management scholars to observe and capture managerial and organizational constructs that have historically been difficult to access. This surge has been driven by the growing availability of rich, multi-modal data—textual, image, and audio (Luo, Jia, Ouyang, & Fang, 2024)—together with advances in analytical techniques to process and analyze data, such as computer-aided text analysis (Harrison, Thurgood, Boivie, & Pfarrer, 2019), machine learning (Choudhury, Wang, Carlson, & Khanna, 2019; Harrison, Josefy, Kalm, & Krause, 2023), and deep learning (Gouvard, Goldberg, & Srivastava, 2023). These developments have expanded the scope and depth of empirical inquiry, opening opportunities to investigate complex phenomena across a broad range of management topics, including competitive dynamics (Guo, Sengul, & Yu, 2020), corporate governance (Washburn & Bromiley, 2014), impression management (Pan, McNamara, Lee, Haleblian, & Devers, 2018; Pollock, Ragozzino, & Blevins, 2024), and strategic leadership (Junge, Graf-Vlachy, Hagen, & Schlichte, 2025), among others. One of the most prominent of these data sources within management research is earnings conference calls.
Keywords
Management research, data sources, conference calls
Discipline
Business Analytics | Corporate Finance | Management Sciences and Quantitative Methods | Strategic Management Policy
Research Areas
Strategy and Organisation
Publication
Journal of Management
ISSN
0149-2063
Publisher
SAGE
Embargo Period
6-15-2026
Citation
Mount, Matthew P.; ERTUG, Gokhan; SHI, Wei; and ZOU, Tengjian.
The anatomy of earnings conference calls: An integrative framework for management research. (2026). Journal of Management.
Available at: https://ink.library.smu.edu.sg/lkcsb_research/7905
Copyright Owner and License
Authors
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Included in
Business Analytics Commons, Corporate Finance Commons, Management Sciences and Quantitative Methods Commons, Strategic Management Policy Commons