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Keywords: MD&A
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Journal Articles
International Journal of Accounting and Information Management (2026) 34 (2): 438–474.
Published: 02 December 2025
... common owners to weaken the relationship between optimistic forward-looking MD&A tone and subsequent corporate investment efficiency. H4. The relationship between MD&A’s forward-looking tone and the efficiency of corporate investment is weaker in firms with more common owners...
