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Management’s Discussion and Analysis: Implications for Audit Practice and Research
10 references·0 citing·46 second hop
Management’s Discussion and Analysis: Implications for Audit Practice and Research (2008)Management’s Discussion and Analysis: Imp…The SEC’s MD&A: Does it Meet the Informational Demands of Investors? (2007)The SEC’s MD&A: Does it Meet …The Association between Disclosure, Distress, and Failure (2007)The Association between Discl…Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research (2007)Auditor Communications with t…Speech by SEC Staff: Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments (2006)Speech by SEC Staff: Remarks …The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns* (2003)The Relative and Incremental …Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans (2001)Further Evidence on the Audit…Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package* (1999)Evidence That Management Disc…Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts (1998)Content Analysis of Informati…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…How Good Is MD & A as an Investment Tool? (1993)How Good Is MD & A as an Inve…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)The economic implications of corporate financial reporting (2005)Toward a Taxonomy of Corporate Reporting Strategies (2008)Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S. (2010)A Review of Dutch Corporate Sustainable Development Reports (2012)Auditor size and audit quality (1981)Evidence on auditor risk-management strategies before and after The Private Securities Litigation Reform Act of 1995 (2002)Predicting going concern opinion with data mining (2008)Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms (2009)An Empirical Evaluation of Accounting Income Numbers (1968)Accounting earnings and cash flows as measures of firm performance (1994)The information content of losses (1995)Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog (2003)Which Performance Measures Do Investors Around the World Value the Most—and Why? (2010)The Audit Reporting Model: Current Research Synthesis and Implications (2012)Organizational Information Requirements, Media Richness and Structural Design (1986)Corporate Governance and Equity Prices (2003)Performance matched discretionary accrual measures (2005)Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments (2008)The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone (2018)Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity (2021)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Corporate Disclosure Policy and Analyst Behavior. (1996)Investor protection under unregulated financial reporting (2004)Using Industry Classification Codes to Sample High-Technology Firms: Analysis and Recommendations (2009)Bias in the tone of forward‐looking narratives (2010)Discretionary disclosure (1983)Positive Accounting Theory (1985)Financial statement analysis and security valuation (2013)Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure (2015)Investors’ perception on the usefulness of management report disclosures (2019)Is the MD&A of US REITs informative? A textual sentiment study (2020)The Incremental Information Content of Tone Change in Management Discussion and Analysis (2008)A longitudinal study of the textual characteristics in the chairman’s statements of Guinness (2019)Management discussion and analysis: a tone analysis on US financial listed companies (2019)The use of intellectual capital information in investment decisions (2007)The Use of Valuation Models by UK Investment Analysts (2008)Equity Valuation: A Survey of Professional Practice (2015)Auditor Attestation under SOX Section 404 and Earnings Informativeness (2012)Goodwill Valuations Certified by Independent Experts: Bigger and Cleaner Impairments? (2019)Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement (2020)
this work references cited by second hop

References

  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1999Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package*229 cited
  • 2003The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*227 cited
  • 1998Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts194 cited
  • 2001Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans139 cited
  • 2007Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research131 cited
  • 2007The Association between Disclosure, Distress, and Failure72 cited
  • 1993How Good Is MD & A as an Investment Tool?61 cited
  • 2006Speech by SEC Staff: Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments38 cited
  • 2007The SEC’s MD&A: Does it Meet the Informational Demands of Investors?28 cited

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