In this study, we integrate temporal research, strategic communication, and the language expectancy theory to explore how executives’ communication of temporal distance influences analysts’ recommendations in the wake of negative earnings surprises. We introduce a gendered perspective by examining both the gender of speakers (percentage of female executives) and the gender of audiences (percentage of female analysts). We argue that the effect of executives’ temporal distance language on analyst recommendations is positive when the percentage of female executives is high, and when the percentage of female analysts is high. Data from a longitudinal analysis of 9,512 firm-quarter observations from 2006 to 2019 largely supported our hypotheses. Our study makes contributions by highlighting the nuanced role of gender as a critical contingency in shaping the effectiveness of strategic communication in the context of negative earnings surprises.
