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transcript exec tone divergence

cadence: Eventdata: mediumlong onlyshort onlylong short
paper
2011
Source
Lehavy, Li & Merkley (2011) *The Accounting Review*: when management speakers disagree in narrative tone, post-earnings drift is negative. Davis-Ge-Matsumoto-Zhang (2015 RAST) confirms a within-call executive-tone-divergence signal independent of guidance text and analyst forecasts.
Citation only — paper link pending.

What it checks

Compares CEO tone vs CFO tone on the same earnings call. If the CEO sounds optimistic but the CFO sounds cautious, they're not on the same page — historically bearish.

Mechanism

When the CEO and CFO speak with different sentiment tones on the same earnings call, post-earnings drift skews negative. We compute |ceo_tone − cfo_tone| per call from FinBERT scores on speaker-tagged transcript segments, then z-score against the firm's own history. A high absolute divergence implies the strategic narrative (CEO) and financial detail (CFO) are misaligned — a bearish setup. Negative z (unusually aligned tones) acts as a confidence proxy.

Signal rule

SHORT when |ceo−cfo tone gap| own-z >= +1.0 (mgmt not aligned). LONG when own-z <= -1.0 (unusually aligned).

Data dependencies

  • daily_prices

    Adjusted-close OHLCV for every US-listed ticker; primary price feed.

  • transcript_finbert_scores

    Worker data table — see services/worker schema.

Expected edge

Paper alpha
~3-4% ann. L/S (Davis-Ge-Matsumoto-Zhang 2015 follow-up)
Paper window
1995-2010

Modern FinBERT-driven replications report ~3-4% annual long-short on the absolute tone-gap, z-scored against the firm's own history.

Illustrative pattern only

NOT a backtest

Illustrative pattern only — see /app for live backtests and the actual current equity curve.

Related families

Explore transcript exec tone divergence on alphactor.ai

See which tickers this family is currently firing on, with live signals and rankings.

For informational and educational purposes only. Not financial advice. Learn more