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Keywords: MD&A disclosures
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Journal Articles
The effect of MD&A disclosures on corporate performance: a panel quantile regression analysis
Open Access
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (2): 139–152.
Published: 02 April 2024
... OLS technique was adopted and then, the quantile regression method was applied to explore the impact of MD&A disclosures on the firm performance across the lower and upper quantiles. The sample size for the study is 490 firms’ year observations for the period 2016–2022. Findings The results...
