Under the theoretical framework of impression management theory, interactional metadiscourse theory, and conceptual metaphor theory, this study intends to explore how Chinese and U.S. listed companies engage in impression management by manipulating tone and comprehensibility through discursive strategies, including hedges, boosters, attitude markers, self-mentions, and conceptual metaphors in earnings conference calls. In terms of tone manipulation, U.S. companies exhibit a higher normalized frequency of interactional metadiscourse markers compared to Chinese companies, but the relative proportion of use varies significantly. U.S. firms preferred to use hedges and attitude markers to express cautious optimism while avoiding overcommitment. In contrast, Chinese firms favored boosters to project strong confidence in corporate development. Regarding comprehensibility manipulation, both corpora use self-mentions, attitude markers, and conceptual metaphors, yet their usage patterns differ. U.S. firms preferred first-person pronouns, positive attitude markers, and JOURNEY metaphors, highlighting management’s leadership role. Conversely, Chinese companies favored inclusive pronouns and corporate references as well as ORGANISM metaphors, attributing success to the collective and emphasizing long-term adaptability. This study not only enhances the understanding of discursive strategies employed by Chinese and U.S. firms in quarterly earnings conference calls but also provides practical insights for cross-cultural business communication, investor relations management, and corporate communication practices.