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- W2286562956 abstract "This study examines the association between corporate governance system and the disclosure quality of the Management Discussion and Analysis(MD&A) reported by Korean public firms, using MD&A disclosure data and corporate governance index. Since MD&A disclosures have become mandatory in 2009, firms have increased their MD&A disclosure quality as a part of a firm’s overall disclosure package. This study provides evidence that a sound corporate governance system can increase MD&A disclosure quality. In particular, the board of directors and the corporate disclosure practices among the corporate governance categories play an important role in determining MD&A disclosure quality. However, this study is unable to determine that shareholder rights protection is likely to affect MD&A disclosure quality. In conclusion, better－governed firms have followed MD&A guideline requirements well provided by the Korean Financial Supervisory Service(FSS) in their MD&A disclosure." @default.
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- W2286562956 date "2015-10-01" @default.
- W2286562956 modified "2023-09-23" @default.
- W2286562956 title "The Disclosure Quality of Management Discussion and Analysis(MD&A) and Corporate Governance" @default.
- W2286562956 hasPublicationYear "2015" @default.
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