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Keywords: MD&A
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–20.
Published: 10 March 2026
...Shuai Yuan; Wei Huang; Zheng Qiao; Belaynesh Teklay Purpose This study aims to investigate how executive perks influence the tone of management’s discussion and analysis (MD&A) disclosures in Chinese listed firms. It challenges the conventional view of perks as mere agency costs by examining...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2016) 36 (1): 1–27.
Published: 11 May 2016
...). 08 05 2016 08 05 2016 Emerald Publishing Limited 2016 MD&A Financial reporting transparency Audit risk Financial ratios Journal of Accounting Literature 36 (2016) 1 27 Contents lists available at ScienceDirect Journal of Accounting Literature journal homepage...
