The perceived credibility of forward-looking performance disclosures
نویسندگان
چکیده
منابع مشابه
Forward-Looking MD&A Disclosures and the Information Environment
We use computer-intensive techniques to study the informational properties of forward-looking disclosures in the MD&A sections of 10-K filings made with the SEC. We find that firms make more forward-looking MD&A disclosures when their stock prices have lower informational efficiency, i.e., when their stock prices poorly reflect future earnings information. The greater levels of forward-looking ...
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ژورنال
عنوان ژورنال: Accounting and Business Research
سال: 2014
ISSN: 0001-4788,2159-4260
DOI: 10.1080/00014788.2013.867403