February 21, 2014
2:15 PM - 3:45 PM

Acctg. Seminar: Heather Li (U. of Toronto) "Repetitive Disclosures in the MD&A"

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This study is the first to empirically analyze repetitive disclosures in theManagement Discussion and Analysis (MD&A) section of the 10-K filing. Repetitive disclosures are defined as the amount of content in the MD&A repeated from the audited financial statement notes. I first find that firms with greater absolute change in earnings, less powerful CEOs, and higher uncertainty are associated ...

For more information please e-mail Jeffrey Jullich