This paper investigates whether management writers communicate truthful information to investors by offering relevant data about financial performance. This work expands on the understanding of the potential congruence of rhetorical tone in Management's Discussion and Analysis of Financial...

This paper empirically aims to analyze the factors (leverage, liquidity, inventory, growth, size and firm's age) effecting financial performance. Return on assets (ROA) as the ratio of earnings before depreciation, interest and tax (EBIT) to total assets was used as a proxy for financial...