A Study on the Existence of Nominal CEO and MD & A Disclosure Quality

2020 ◽  
Vol 35 (3) ◽  
pp. 113-131
Author(s):  
Hayeon Park ◽  
A－Young Lee
Keyword(s):  
Disclosure Quality

Determinant of Financial Instruments Disclosure Quality Among Listed Firms in Malaysia

2008 ◽  
Author(s):  
Mohamat Sabri Hassan ◽  
Norman Mohd-Saleh ◽  
Mara Ridhuan Che Abdul Rahman
Keyword(s):  
Financial Instruments ◽  
Disclosure Quality ◽  
Listed Firms

The Effect of Patent Disclosure Quality on Innovation

2020 ◽  
Author(s):  
Travis Dyer ◽  
Stephen Glaeser ◽  
Mark H. Lang ◽  
Caroline Sprecher
Keyword(s):  
Disclosure Quality

MD&A Textual Similarity and Auditors

2020 ◽  
Vol 39 (3) ◽  
pp. 105-131
Author(s):  
Gus De Franco ◽  
Hila Fogel-Yaari ◽  
Heather Li
Keyword(s):  
Financial Reporting ◽  
General Idea ◽  
Disclosure Quality

SUMMARY This study examines the relation between auditors and the unaudited Management Discussion and Analysis (MD&A). We show that MD&As are more textually similar when firms share the same auditor. This result suggests that auditors influence MD&As to be more textually similar merely by reviewing the MD&A. We next show that auditor-related MD&A similarity is positively associated with MD&A readability and that the market reacts to auditor-related MDA modifications. These results provide modest evidence that auditor-related MD&A similarity may improve the MD&A's disclosure quality, consistent with the general idea that more audit influence is a positive financial reporting characteristic.

Responding to “Discrediting” Events: Annual Report Disclosure Responses to Environmental Fines

2002 ◽  
Vol 2 (1) ◽  
pp. 22-40 ◽  
Author(s):  
Hussein Warsame ◽  
Cynthia V. Simmons ◽  
Dean Neu
Keyword(s):  
Impression Management ◽  
Annual Report ◽  
Annual Reports ◽  
Matched Pair ◽  
Disclosure Quality ◽  
Publicly Traded ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Disclosure Responses

In this study we consider how a discrediting event such as an environmental fine influences the quality of environmental disclosures in subsequent annual reports. Starting from prior work in the areas of impression management along with environmental and social responsibility disclosures, we propose that environmental disclosures provide organizations with a method of “managing” such discrediting events. Using a matched-pair sample of publicly traded Canadian companies that have been subject to environmental fines and those that have not; we analyze changes in pre-fine and post-fine environmental disclosure quality. After controlling for firm-specific characteristics, the provided results are consistent with this explanation.

scholarly journals The effect of audit fees on disclosure quality in Jordan

2020 ◽  
Vol 7 (1) ◽  
pp. 1771076 ◽  
Author(s):  
Mohammad Ziad Shakhatreh ◽  
Safaa Adnan Alsmadi ◽  
Ahmad Alkhataybeh
Keyword(s):  
Audit Fees ◽  
Disclosure Quality
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