Financial statement adequacy and firms' MD&A disclosures
Firms are required to provide financial information via the financial statements and the
management discussion and analysis (MD&A), a narrative explanation of the financial …
management discussion and analysis (MD&A), a narrative explanation of the financial …
Financial reporting readability: Managerial choices versus firm fundamentals
R Hesarzadeh, A Bazrafshan… - Spanish Journal of …, 2020 - Taylor & Francis
An implicit premise of regulators and much empirical research is that financial reporting
readability (readability) substantially reflects management choices. To investigate this issue …
readability (readability) substantially reflects management choices. To investigate this issue …
Financial statement adequacy and firms' MD&A disclosures
Firms are required to provide financial information via the financial statements and the
MD&A—a narrative explanation of the financial statements. Our study examines how firms …
MD&A—a narrative explanation of the financial statements. Our study examines how firms …
Disclosure readability of firms investigated for books-and-records infractions: An impression management perspective
C Demaline - Journal of Financial Reporting and Accounting, 2020 - emerald.com
Purpose The paper examines the difference in the disclosure readability of SEC investigated
firms and the population of firms traded in the USA. This study aims to further refine the …
firms and the population of firms traded in the USA. This study aims to further refine the …
Text, tone, and legal language: Analyzing mutual fund disclosure sentiment
Mutual fund disclosures must include information about a fund's strategies and risks to
comply with the letter of the law. But funds should also honor the spirit of Securities and …
comply with the letter of the law. But funds should also honor the spirit of Securities and …