Management Discussion and Analysis: A Review and Implications for Future Researc  

Oleh:

Cole, Cathy J. ; Jones, Christopher L.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Literature vol. 2005 no. 24 (2005), page 135-174.
Topik: Public Sector Accounting; PSA; Management Discussion and Analysis; MD&A
Fulltext: JAL 05 24 135.pdf (2.91MB)

Isi artikel

The paper proceeds as follows. In section 2, we describe MD&A requirements and the MD&A disclosures that firms provide in response to the requirements. In section 3, we briefly review research on the determinants and consequences of the level of disclosures to provide a framework for our discussion about research on specific MD&A disclosures. Sections 4 and 5 discuss existing research and ideas for future research on specific MD&A disclosures. In Section 6, we discuss the challenges for researchers and in the final section we conclude.

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