Search Results - subject:"Management discussion and analysis"

How do managers use MD&A disclosures to respond to negative news?

Liu, Lingbing; Geng, Huixin; Wang, Yutong - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-29

This study investigates whether and how managers respond to major negative news by increasing the information content of their MD&A disclosures. We predict that major negative news influences managers' disclosure decisions by increasing legitimacy pressures and reducing opportunities to obscure...

Persistent link: https://www.econbiz.de/10015374456

The impact of MD&A digital transformation information disclosure on stock price synchronicity in China

Guo, Jinwen; Duan, Jiangjiao - In: The North American journal of economics and finance : a … 74 (2024), pp. 1-12

Persistent link: https://www.econbiz.de/10015135663

Asymmetric tone in management discussion and analysis and its impact : evidence from the Chinese stock market

Yan, Sibei; Choi, Ahrum; Jung, Hyung Rok; Lee, Joonil - In: Abacus : a journal of accounting, finance and business … 60 (2024) 3, pp. 578-606

Persistent link: https://www.econbiz.de/10015121166

Voluntary disclosures and their drivers : a study of mda reports in India

Singla, Himani; Singh, Vijay - In: Organizations and markets in emerging economies 15 (2024) 1, pp. 127-145

relationship between the Management Discussion and Analysis Disclosure Index (MDADI) for voluntary aspects and various corporate … discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top …The aim of this study is to examine the impact of corporate characteristics on voluntary disclosures of management …

Persistent link: https://www.econbiz.de/10014535511

Voluntary disclosures and their drivers: A study of mda reports in India

Singla, Himani; Singh, Vijay - In: Organizations and Markets in Emerging Economies 15 (2024) 1, pp. 127-145

Persistent link: https://www.econbiz.de/10015401182

A topic model for 10-K management disclosures

Fengler, Matthias; Tri Minh Phan - 2023

Persistent link: https://www.econbiz.de/10014340419

Earnings manipulation and similarity of annual report disclosure : evidence from China

Wang, Yonghai; Ye, Qingyun; Wang, Jenny Jing; Wang, Yunqian - In: Accounting and finance 63 (2023), pp. 1137-1156

Persistent link: https://www.econbiz.de/10014301891

Case study of Chinese and Korean airlines' MD&As across countries, markets, and ownership : a regulatory perspective

Yan, Si-Bei; Jung, Hyung-Rok; Wan, Jun; Kim, Mi-Ok - In: China journal of accounting studies 10 (2022) 2, pp. 251-273

We compare the management discussion and analysis sections (MD&As) of 1) Korean and Chinese airlines in their home …

Persistent link: https://www.econbiz.de/10013413185

Business and financial information integration and voluntary management earnings forecasts

Huang, Jing; Mei, Zipeng; Li, Zhe - In: China Journal of Accounting Research 13 (2020) 3, pp. 291-307

through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that …

Persistent link: https://www.econbiz.de/10012621048

Business and financial information integration and voluntary management earnings forecasts

Huang, Jing; Mei, Zipeng; Li, Zhe - In: China journal of accounting research : CJAR 13 (2020) 3, pp. 291-307

through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that …

Persistent link: https://www.econbiz.de/10012307539