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The SEC’s MD&A: Does it Meet the Informational Demands of Investors? · Study

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ArticleThe SEC’s MD&A: Does it Meet the Informational Demands of Investors?

Bernd Hüfner2007

Article2007

The SEC’s MD&A: Does it Meet the Informational Demands of Investors?

28 citations·0/0 files stored·Schmalenbach Business Review

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1985Positive Accounting Theory 1983Discretionary disclosure 2013Financial statement analysis and security valuation 1990Information quality and discretionary disclosure 2000Assessing Quality of Financial Reporting 1999MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts*1999Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package*1998Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts

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2015Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure 2017Enhanced business reporting: value relevance and determinants of valuation-related disclosures 2020Is the MD&A of US REITs informative? A textual sentiment study 2008Management’s Discussion and Analysis: Implications for Audit Practice and Research 2019Investors’ perception on the usefulness of management report disclosures

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Year2007

Typearticle

Published2007-01-01

VenueSchmalenbach Business Review

ISSN-L1439-2917

Languageen

Citations28

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/bf03396742

openalex_workW3122898179

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2020

The Management Report Usefulness in Lending Decision: Investigating Egyptian Credit Managers Perceptions

2021Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK