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Management Discussion and Analysis: An Evaluation of Practice in UK and US Companies

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References

1988An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK61 cited
1990Approaches to dealing with risk and uncertainty28 cited

Cited by

1997A multidimensional model for the disclosure policy of a firm33 cited
2018Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views33 cited
2007The SEC’s MD&A: Does it Meet the Informational Demands of Investors?28 cited
2012Risk Reporting: Clarity, Relevance and Location27 cited
2013Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting26 cited
2011Factors affecting MD&A disclosures by SEC registrants: Views of practitioners23 cited
2018Exploring the effects of corporate governance and human governance on management commentary disclosure22 cited
2008The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes20 cited
2014Evolution of information content from an institutional perspective: El Alcázar brewery (1928–1993)16 cited
2015The association between the level of risk disclosure and corporation characteristics in the annual reports of Egyptian companies15 cited

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