Abnormal Disclosure Tone in MD&A and Analysts’ Earnings Forecast: Evidence from China-Reference-Cited by-同舟云学术

登录注册会员服务联系我们

Abnormal Disclosure Tone in MD&A and Analysts’ Earnings Forecast: Evidence from China

Published:2023-12-14 Issue: Volume: Page:1-17
ISSN:1540-496X
Container-title:Emerging Markets Finance and Trade
language:en
Short-container-title:Emerging Markets Finance and Trade

Author:

Yan Sibei¹,Hwang Iny²,Jung Hyung-Rok³,Jung Taejin⁴^ORCID

Affiliation:

1. Business School, Chengdu University, Chengdu, China

2. College of Business Administration, Seoul National University, Seoul, Republic of Korea

3. Department of Accounting and Taxation, School of Management, Kyung Hee University, Seoul, Republic of Korea

4. IE Business School, IE University, Madrid, Spain

Funder

Institute of Management Research at Seoul National University

Publisher

Informa UK Limited

Subject

General Economics, Econometrics and Finance,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/1540496X.2023.2290542

Reference39 articles.

1. MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts

2. Audit Quality and Properties of Analyst Earnings Forecasts

3. Does corporate governance transparency affect the accuracy of analyst forecasts?

4. Using MD&A to Improve Earnings Forecasts

5. Incremental information content of required disclosures contained in management discussion and analysis;Bryan S. H.;The Accounting Review,1997

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370

www.globalauthorid.com

TOP