@article {1975196, title = {Express yourself: Why managers{\textquoteright} disclosure tone varies across time and what investors learn from it}, journal = {Contemporary Accounting Research}, volume = {37}, year = {2020}, month = {2020}, pages = {1140-1171}, keywords = {Accounting}, author = {Steele,Logan and Campbell,John and Lee,Grace} } @article {1975191, title = {Debt Structure and Conditional Conservatism}, journal = {Journal of Financial Reporting}, year = {2019}, month = {2019}, keywords = {Accounting}, author = {Steele,Logan and Lee,Grace} }