메뉴 건너뛰기




Volumn 72, Issue 2, 1997, Pages 285-301

Incremental information content of required disclosures contained in management discussion and analysis

(1)  Bryan, Stephen H a  

a NONE

Author keywords

Content analysis; Information content; Management discussion and analysis

Indexed keywords


EID: 0031287879     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (177)

References (20)
  • 1
    • 0011052046 scopus 로고
    • New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1990. Financial Report Survey No. 26. New York, NY: AICPA.
    • (1990) Financial Report Survey , vol.26
  • 3
    • 0011005366 scopus 로고
    • Management discussion of business performance: An analytical and empirical evaluation
    • Bagby, J. W., M. R. Kintzele, and P. L. Kintzele. 1988. Management discussion of business performance: An analytical and empirical evaluation. American Business Law Journal 26/1 (Spring): 57-98.
    • (1988) American Business Law Journal , vol.26 , Issue.1 SPRING , pp. 57-98
    • Bagby, J.W.1    Kintzele, M.R.2    Kintzele, P.L.3
  • 4
    • 0011051714 scopus 로고
    • MD&A trends in standard & poor's top 100 companies
    • Winter
    • Cole, C. 1990. MD&A trends in Standard & Poor's top 100 companies. Journal of Corporate Accounting and Finance (Winter): 127-136.
    • (1990) Journal of Corporate Accounting and Finance , pp. 127-136
    • Cole, C.1
  • 5
    • 0000458461 scopus 로고
    • The information content of annual reports: A price and trading response analysis
    • Cready, W. and P. Mynatt. 1991. The information content of annual reports: A price and trading response analysis. The Accounting Review 66 (April): 291-312.
    • (1991) The Accounting Review , vol.66 , Issue.APRIL , pp. 291-312
    • Cready, W.1    Mynatt, P.2
  • 6
    • 0011037463 scopus 로고
    • Spotlight on management's discussion and analysis
    • December
    • Dieter, R., and K. Sandefur. 1989. Spotlight on management's discussion and analysis. Journal of Accountancy (December): 64-70.
    • (1989) Journal of Accountancy , pp. 64-70
    • Dieter, R.1    Sandefur, K.2
  • 7
    • 0000645051 scopus 로고
    • A methodology for the analysis of narrative accounting disclosures
    • Frazier, K. B., R. W. Ingram, and B. M. Tennyson. 1984. A methodology for the analysis of narrative accounting disclosures. Journal of Accounting Research 22 (Spring): 318-331.
    • (1984) Journal of Accounting Research , vol.22 , Issue.SPRING , pp. 318-331
    • Frazier, K.B.1    Ingram, R.W.2    Tennyson, B.M.3
  • 8
    • 0001846316 scopus 로고
    • Readability of management discussion and analysis
    • Gibson, C., and N. Schroeder. 1990. Readability of management discussion and analysis. Accounting Horizons 4 (December): 78-87.
    • (1990) Accounting Horizons , vol.4 , Issue.DECEMBER , pp. 78-87
    • Gibson, C.1    Schroeder, N.2
  • 9
    • 0011026048 scopus 로고
    • A classification scheme to examine management discussion and analysis compliance
    • Hooks, K. L., and J. Moon. 1993. A classification scheme to examine management discussion and analysis compliance. Accounting Horizons 7 (June): 41-69.
    • (1993) Accounting Horizons , vol.7 , Issue.JUNE , pp. 41-69
    • Hooks, K.L.1    Moon, J.2
  • 10
    • 21844483689 scopus 로고
    • The incremental information content of capital expenditures
    • Kerstein, J. and S. Kim. 1995. The incremental information content of capital expenditures. The Accounting Review 70 (July): 513-526.
    • (1995) The Accounting Review , vol.70 , Issue.JULY , pp. 513-526
    • Kerstein, J.1    Kim, S.2
  • 12
    • 0001641008 scopus 로고
    • Corporate capital expenditure decisions and the market value of the firm
    • McConnell, J., and C. Muscarella. 1985. Corporate capital expenditure decisions and the market value of the firm. Journal of Financial Economics 14 (September): 399-422.
    • (1985) Journal of Financial Economics , vol.14 , Issue.SEPTEMBER , pp. 399-422
    • McConnell, J.1    Muscarella, C.2
  • 13
    • 0000070375 scopus 로고
    • Financial statement analysis and the prediction of stock returns
    • Ou, J. and S. Penman. 1989. Financial statement analysis and the prediction of stock returns. Journal of Accounting and Economics 11 (November): 295-329.
    • (1989) Journal of Accounting and Economics , vol.11 , Issue.NOVEMBER , pp. 295-329
    • Ou, J.1    Penman, S.2
  • 14
    • 0041643612 scopus 로고
    • MD&A as an investment tool: User beware!
    • March
    • Pava, M. L., and M. Epstein. 1993. MD&A as an investment tool: User beware! Journal of Accountancy (March): 51-53.
    • (1993) Journal of Accountancy , pp. 51-53
    • Pava, M.L.1    Epstein, M.2
  • 15
    • 0010962541 scopus 로고
    • December 9
    • U.S. Securities and Exchange Commission (SEC). 1968. Securities Act Release No. 4936 (December 9).
    • (1968) Securities Act Release , vol.4936
  • 16
    • 0011052047 scopus 로고
    • August 14
    • -. 1974. Securities Act Release No. 5520 (August 14).
    • (1974) Securities Act Release , vol.5520
  • 17
    • 0011030806 scopus 로고
    • September 2
    • -. 1980. Securities Act Release No. 6231 (September 2).
    • (1980) Securities Act Release , vol.6231
  • 18
    • 0011012127 scopus 로고
    • April 24
    • -. 1987. Securities Act Release No. 6711 (April 24).
    • (1987) Securities Act Release , vol.6711
  • 19
  • 20
    • 84978565408 scopus 로고
    • Assessing the information content of narrative disclosures in explaining bankruptcy
    • Tennyson, B. M., R. W. Ingram, and M. T. Dugan. 1990. Assessing the information content of narrative disclosures in explaining bankruptcy. Journal of Business Finance and Accounting 17 (Summer): 391-410.
    • (1990) Journal of Business Finance and Accounting , vol.17 , Issue.SUMMER , pp. 391-410
    • Tennyson, B.M.1    Ingram, R.W.2    Dugan, M.T.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.