Matches in SemOpenAlex for { <https://semopenalex.org/work/W2344343330> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W2344343330 abstract "In this study, we appeal to existing corporate disclosure literature to enhance our understanding of the observed variation in MD&A disclosure quality. To address these issues, we first attempt to model both internal and external factors that influence the choice of MD&A disclosure quality. Recognizing that there are a number of media in addition to MD&A (or the annual report more generally) through which a firm may disclose information, one variable we include is a measure of the extent of a firm's activity in the press. We also consider whether each of the five MD&A subcomponents (Operations, Financial Condition, Liquidity, Forward-Looking Information, and Risk and Uncertainty) is subject to the influence of the same set of factors as the overall MD&A disclosure. Our sample consists of 91 of the largest Toronto Stock Exchange (TSE) 300 group of companies in 1992. The quality of their MD&A disclosures has been scored by members of the Toronto Society of Financial Analysis (TSFA). The results suggest that overall MD&A disclosure quality is related to firm performance, the level of its financing activity, firm size, the firm's past disclosure predisposition, the extent of its disclosure through the press, and the occurrence of major events. However, the various subcomponents of MD&A are influenced by different factors, reflecting the differences in the compositions of time varying versus time invarying considerations in each subcomponent. The results also suggest that the extent of a firm's activity in the press is related to a similar set of factors as MD&A disclosure quality. Thus, it would appear that a firm's choice of MD&A disclosure quality is the result of a conscious, deliberate overall disclosure strategy on the part of the firm with disclosure in MD&A and through the press viewed as complementary." @default.
- W2344343330 created "2016-06-24" @default.
- W2344343330 creator A5033170321 @default.
- W2344343330 creator A5054103587 @default.
- W2344343330 creator A5084007033 @default.
- W2344343330 date "1998-08-23" @default.
- W2344343330 modified "2023-09-23" @default.
- W2344343330 title "The Quality of Management Discussion and Analysis (MD&A): A Voluntary Disclosure Perspective" @default.
- W2344343330 hasPublicationYear "1998" @default.
- W2344343330 type Work @default.
- W2344343330 sameAs 2344343330 @default.
- W2344343330 citedByCount "7" @default.
- W2344343330 countsByYear W23443433302012 @default.
- W2344343330 crossrefType "posted-content" @default.
- W2344343330 hasAuthorship W2344343330A5033170321 @default.
- W2344343330 hasAuthorship W2344343330A5054103587 @default.
- W2344343330 hasAuthorship W2344343330A5084007033 @default.
- W2344343330 hasConcept C10138342 @default.
- W2344343330 hasConcept C111472728 @default.
- W2344343330 hasConcept C121955636 @default.
- W2344343330 hasConcept C12713177 @default.
- W2344343330 hasConcept C127413603 @default.
- W2344343330 hasConcept C138885662 @default.
- W2344343330 hasConcept C144133560 @default.
- W2344343330 hasConcept C154945302 @default.
- W2344343330 hasConcept C15744967 @default.
- W2344343330 hasConcept C162118730 @default.
- W2344343330 hasConcept C162324750 @default.
- W2344343330 hasConcept C177264268 @default.
- W2344343330 hasConcept C17744445 @default.
- W2344343330 hasConcept C183582576 @default.
- W2344343330 hasConcept C187736073 @default.
- W2344343330 hasConcept C199360897 @default.
- W2344343330 hasConcept C199539241 @default.
- W2344343330 hasConcept C204036174 @default.
- W2344343330 hasConcept C26077564 @default.
- W2344343330 hasConcept C2778253041 @default.
- W2344343330 hasConcept C2778449503 @default.
- W2344343330 hasConcept C2779055846 @default.
- W2344343330 hasConcept C2779530757 @default.
- W2344343330 hasConcept C41008148 @default.
- W2344343330 hasConcept C78519656 @default.
- W2344343330 hasConceptScore W2344343330C10138342 @default.
- W2344343330 hasConceptScore W2344343330C111472728 @default.
- W2344343330 hasConceptScore W2344343330C121955636 @default.
- W2344343330 hasConceptScore W2344343330C12713177 @default.
- W2344343330 hasConceptScore W2344343330C127413603 @default.
- W2344343330 hasConceptScore W2344343330C138885662 @default.
- W2344343330 hasConceptScore W2344343330C144133560 @default.
- W2344343330 hasConceptScore W2344343330C154945302 @default.
- W2344343330 hasConceptScore W2344343330C15744967 @default.
- W2344343330 hasConceptScore W2344343330C162118730 @default.
- W2344343330 hasConceptScore W2344343330C162324750 @default.
- W2344343330 hasConceptScore W2344343330C177264268 @default.
- W2344343330 hasConceptScore W2344343330C17744445 @default.
- W2344343330 hasConceptScore W2344343330C183582576 @default.
- W2344343330 hasConceptScore W2344343330C187736073 @default.
- W2344343330 hasConceptScore W2344343330C199360897 @default.
- W2344343330 hasConceptScore W2344343330C199539241 @default.
- W2344343330 hasConceptScore W2344343330C204036174 @default.
- W2344343330 hasConceptScore W2344343330C26077564 @default.
- W2344343330 hasConceptScore W2344343330C2778253041 @default.
- W2344343330 hasConceptScore W2344343330C2778449503 @default.
- W2344343330 hasConceptScore W2344343330C2779055846 @default.
- W2344343330 hasConceptScore W2344343330C2779530757 @default.
- W2344343330 hasConceptScore W2344343330C41008148 @default.
- W2344343330 hasConceptScore W2344343330C78519656 @default.
- W2344343330 hasLocation W23443433301 @default.
- W2344343330 hasOpenAccess W2344343330 @default.
- W2344343330 hasPrimaryLocation W23443433301 @default.
- W2344343330 hasRelatedWork W1474492950 @default.
- W2344343330 hasRelatedWork W1558682892 @default.
- W2344343330 hasRelatedWork W1846746173 @default.
- W2344343330 hasRelatedWork W196859758 @default.
- W2344343330 hasRelatedWork W206890942 @default.
- W2344343330 hasRelatedWork W2094863662 @default.
- W2344343330 hasRelatedWork W2162945027 @default.
- W2344343330 hasRelatedWork W2296563792 @default.
- W2344343330 hasRelatedWork W2369792272 @default.
- W2344343330 hasRelatedWork W2468867993 @default.
- W2344343330 hasRelatedWork W2556380944 @default.
- W2344343330 hasRelatedWork W2891542543 @default.
- W2344343330 hasRelatedWork W3006451041 @default.
- W2344343330 hasRelatedWork W3011707401 @default.
- W2344343330 hasRelatedWork W3121783211 @default.
- W2344343330 hasRelatedWork W3124289944 @default.
- W2344343330 hasRelatedWork W3139966099 @default.
- W2344343330 hasRelatedWork W3146027705 @default.
- W2344343330 hasRelatedWork W367970319 @default.
- W2344343330 hasRelatedWork W1938407374 @default.
- W2344343330 isParatext "false" @default.
- W2344343330 isRetracted "false" @default.
- W2344343330 magId "2344343330" @default.
- W2344343330 workType "article" @default.