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Project

Qualitative analysis of the management commentary disclosure process

The aim of the project is to identify key factors which affect the preparation of management discussion and analysis reports. We investigate how firms' institutional setting and capital market context affect managers' ability to provide informative disclosures.We use a qualitative approach and investigate differences in institutional setting using an international sample.
Date:1 Jan 2010 →  31 Dec 2011
Keywords:ACCOUNTING, DISCLOSURE
Disciplines:Business administration and accounting, Management