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| Tekijä: | Holder-Webb, L. Cohen, J. R. |
| Otsikko: | The association between disclosure, distress, and failure |
| Lehti: | Journal of Business Ethics
2007 : OCT II:, VOL 75:3, p. 301-314 |
| Asiasana: | disclosure business ethics business communication |
| Vapaa asiasana: | distress management discussion and analysis |
| Kieli: | eng |
| Tiivistelmä: | This paper studies the relation between distress and disclosure. The study uses a sample of firms entering financial distress and evaluates their disclosure behavior by using a proprietary instrument to measure the quality of Management Discussion and Analysis (MD&A) disclosures. The main object is to find out whether observed changes in disclosure are motivated primarily by economical or ethical factors. It is found that the disclosure quality increases in the year of financial distress. The paper concludes that changes in disclosure seem to be driven by economic considerations, especially when times are financially good. |
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