Repetitive disclosures in the MD&A
This study is the first to empirically analyze repetitive disclosures in the Management Discussion and Analysis (MD&A) section of the 10-K filing. Repetitive disclosures refer to the extent that content in the MD&A is repeated from the audited financial statement notes. I empirically analyze...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Blackwell Publishing Ltd
2019
|
| Subjects: | |
| Online Access: | View Fulltext in Publisher |