Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package

Contemporary Accounting Research

Volumn 16, Issue 1, 1999, Pages 111-134

  Clarkson, Peter M ^a   Kao, Jennifer L ^b   Richardson, Gordon D ^c  

^a SIMON FRASER UNIVERSITY   (Canada)

^b UNIVERSITY OF ALBERTA   (Canada)

^c UNIVERSITY OF WATERLOO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0345821654     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1999.tb00576.x     Document Type: Article

References (13)

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3. Bryan, S. 1997. Incremental information content of required disclosures contained in management discussion and analysis. Accounting Review (April): 285-302.
4. Clarkson, P., J. L. Kao, and G. Richardson. 1994. The voluntary inclusion of forecasts in the MD&A section of annual reports. Contemporary Accounting Research (Fall): 423-50.
5. Firth, M. 1979. The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research (Autumn): 273-80.
6. Gibbins, M., A. Richardson, and J. Waterhouse. 1990. The management of corporate financial disclosure: Opportunism, ritualism, policies, and processes. Journal of Accounting Research (Spring): 121-43.
7. Hayes, R., and R. Lundholm. 1996. Segment reporting to the capital market in the presence of a competitor. Journal of Accounting Research. (Autumn): 261-80.
8. Healy, P., K. Palepu, and A. Sweeney 1994. Causes and consequences of changes in disclosure strategy. Working paper, MIT and Harvard Business School.
9. Kile, C. 1996. An analysis of the nature and effects of SEC review: Evidence from the SEC's MD&A project. Working paper, Emory University.
10. Lang, M. and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosure. Journal of Accounting Research (Autumn): 246-71.
11. _. 1996. Corporate disclosure policy and analyst behavior. Accounting Review (October): 467-92.
12. Ontario Securities Commission (OSC). 1993. Management's discussion and analysis of financial condition and results of operations (MD&A). OSC.
13. _. 1995. Financial statement and MD&A review program - Final report. OSC.