User profiles for Kate Suslava

Kate Suslava

Freeman College of Management, Bucknell University
Verified email at bucknell.edu
Cited by 210

“Stiff business headwinds and uncharted economic waters”: The use of euphemisms in earnings conference calls

K Suslava - Management Science, 2021 - pubsonline.informs.org
This paper studies whether euphemisms obfuscate the content of earnings conference calls
and cause investors to underreact. I argue that managers’ use of euphemisms can alleviate …

Board tenure and firm performance

J Livnat, G Smith, K Suslava, M Tarlie - Global Finance Journal, 2021 - Elsevier
We view director tenure as an indicator of a firm's stability. Longer board tenure indicates that
shareholders are satisfied with their director appointments, that the board has the relevant …

Critical audit matters: Possible market misinterpretation

…, J Livnat, D Pei, K Suslava - Auditing: A Journal of …, 2023 - publications.aaahq.org
The Public Company Accounting Oversight Board recently expanded audit reports to disclose
Critical Audit Matters (CAMs) and the audit procedures used to address them. We study …

[PDF][PDF] Are critical audit matters informative

J Klevak, J Livnat, D Pei, K Suslava - Available at SSRN, 2020 - iimcal.ac.in
Breaking from a long stretch of using largely standard language in unqualified audit opinions,
the Public Company Accounting Oversight Board (PCAOB) expanded audit reports to …

A New Uncertainty Measure-CAM

J Klevak, J Livnat, DS Pei, K Suslava - NYU Stern School of …, 2020 - papers.ssrn.com
In contrast to past auditor opinions, which were largely unqualified and uniformly written, a
new disclosure requirement expands auditors’ opinions to include a description of Critical …

Gender difference in CFO communication: Evidence from earnings calls

J Klevak, J Livnat, K Suslava - Journal of Accounting and Public Policy, 2024 - Elsevier
We examine gender differences in the language of CFOs who participate in quarterly
earnings calls. Female executives are more concise and less optimistic, are clearer, use fewer …

Market reaction to quantitative and qualitative order backlog disclosures

R Feldman, S Govindaraj, J Livnat, K Suslava - Journal of Accounting and …, 2021 - Elsevier
Analysts and practitioners have long sought information on order backlog (OB) as indicators
of future sales, and in turn, of future earnings and stock returns. OB disclosures, though …

A practical approach to advanced text mining in finance

J Klevak, J Livnat, K Suslava - The Journal of Financial Data …, 2019 - pm-research.com
The purpose of the study is to illustrate one application of unstructured data analysis in finance:
the scoring of a text document based on its tone (sentiment) and specific events that are …

Orders backlog in earnings conference calls

…, S Govindaraj, J Livnat, K Suslava - Journal of Financial …, 2022 - publications.aaahq.org
Focusing on quarterly earnings conference call transcripts, we provide evidence that order
backlog discussions are positively priced by investors. Pricing appears to be efficient whether …

“Fake” Tariff News: Is Corporate America Concerned with Trade Wars?

J Klevak, J Livnat, D Pei, K Suslava - The Journal of Investing, 2019 - joi.pm-research.com
The effect a trade war would have on corporate America is a widely disputed hot topic. On one
hand, the trade dispute may discourage abusive trade practices by foreign companies; on …