Risk management committee and textual risk disclosure
ES Ayuningtyas, I Harymawan - Risks, 2022 - mdpi.com
This research examines the relationship between the risk management committee and
textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained …
textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained …
“Tone at the top”: management's discussion and analysis and audit quality
K Tam, Q Xu, G Fernando… - Managerial Auditing …, 2023 - emerald.com
Purpose This paper aims to investigate whether the managers' emphasis on audit in the
management's discussion and analysis (MD&A) section of the 10-K filing, as part of the firm's …
management's discussion and analysis (MD&A) section of the 10-K filing, as part of the firm's …
Predicting future financial performance of banks from management's tone in the textual disclosures
J Iqbal, K Riaz - Quality & Quantity, 2021 - Springer
Predicting bank performance is important for investors and regulatory authorities. Previous
research on non-financial firms has shown that augmenting the numeric information in the …
research on non-financial firms has shown that augmenting the numeric information in the …
Linking Financial Performance with CEO Statements: Testing Impression Management Theory
The purpose of this study was to analyze the impact of financial performance on the tone
used in the chief executive officer (CEO) statements of South Africa's (SA) top 40 JSE-listed …
used in the chief executive officer (CEO) statements of South Africa's (SA) top 40 JSE-listed …
Profit Prediction Based on Management Discussion and Analysis of Annual Report of Listed Companies
D Han, S Wang, A Ping - Retracted on September 15, 2021 The Sixth …, 2021 - dl.acm.org
NOTICE OF RETRACTION: While investigating potential publication-related misconduct in
connection with the ICIMTech 2021 Conference Proceedings, serious concerns were raised …
connection with the ICIMTech 2021 Conference Proceedings, serious concerns were raised …
La información narrativa de las empresas del Ibex 35: análisis del informe de gestión y del informe de resultados
FB Urquiza, MCA Navarro, MDA Ruiz… - … de Contabilidad y …, 2023 - revistas.cef.udima.es
La información narrativa de los distintos documentos publicados por las empresas ha
adquirido un papel importante en las estrategias de comunicación de estas. El objetivo de …
adquirido un papel importante en las estrategias de comunicación de estas. El objetivo de …