search query: @author Bryan, S. / total: 3
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| Author: | Bryan, S. |
| Title: | Incremental information content of required disclosures contained in management discussion and analysis |
| Journal: | Accounting Review
1997 : APR, VOL. 72:2, p. 285-302 |
| Index terms: | ACCOUNTING INFORMATION MANAGEMENT |
| Language: | eng |
| Abstract: | This paper analyzes seven mandated disclosures contained in Management Discussion and Analysis (MD&A) to assess their information content. Generally, the results show that certain MD&A disclosures, particularly the disclosures of future operations and planned capital expenditures, are associated with future (short-term) performance measures and investment decisions, after controlling for information contained in financial-statement-based ratios. However, the associations with longer-term results are generally not significant. |
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