Large-Sample Evidence on Firms’ Year-over-Year MD&A Modifications

Autor:	Stephen V. Brown, Jennifer Wu Tucker
Rok vydání:	2011
Předmět:	Price reaction Economics and Econometrics Accounting Economics Commission Monetary economics Finance Large sample
Zdroj:	Journal of Accounting Research. 49:309-346
ISSN:	0021-8456
Popis:	The Securities and Exchange Commission (SEC) has expressed concern about the informativeness of firms’ Management Discussion and Analysis (MDA the price reaction to MD&A modification scores has also weakened, suggesting a decline in MD&A usefulness.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::d371c98d084f24998999d9522c0ab1d0 https://doi.org/10.1111/j.1475-679x.2010.00396.x Zobrazit plný text záznamu Plný text ve formátu PDF