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September 10, 2026Journal of strategy and management

Whose voice speaks? A multilevel model of CEO sense giving through communication

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Authors

SKShyam KumarSLSen LiXQXinying Qu

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Overview

Multilevel analysis reveals distinct CEO, firm, and industry drivers of executive communication in S&P 1500 firms, indicating managerial voice intensifies under high-stakes scrutiny.

Key Points

  • To quantify the relative variance attributable to CEO, firm, and industry factors across executive conference-call communication and determine whether individual CEO influence strengthens under high-stakes conditions.
  • Evaluated quarterly earnings conference-call transcripts from S&P 1500 firms between 2010 and 2018.
  • Quantified four communication attributes—forward-looking information, external focus, tone, and concreteness—using established dictionaries and natural language processing.
  • Conducted multilevel variance partitioning with years nested within CEOs, firms, and industries, examining moderating effects of negative earnings surprises and analyst coverage.
  • Individual CEO effects accounted for 19% to 31% of communication variance, coexisting with firm-level (11% to 21%) and industry-level effects (5% to 16%).
  • CEO-attributable variability intensified during high-stakes conditions, specifically following negative earnings surprises and under low financial analyst coverage.
  • Individual CEO influence was substantially more pronounced during the unscripted question-and-answer portion of calls than during scripted management presentations.

Cite This Study

Kumar et al. (2026) studied this question.

synapsesocial.com/papers/6aa27bcf58559d80afc7549dhttps://doi.org/10.1108/jsma-02-2026-0135
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