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The spillover effects of MD&A disclosures for real investment: The role of industry competition

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  1. Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo, 2020. "Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 149-179, September.
  2. Zheng, Min & Huang, Rong & Wang, Xintong & Li, Xiaorong, 2023. "Do firms adopting cloud computing technology exhibit higher future performance? A textual analysis approach," International Review of Financial Analysis, Elsevier, vol. 90(C).
  3. Chen, Chen & Wang, Tao & Jia, Ximeng, 2023. "Short-termism in financial decision-making: Uncovering the influence of managerial myopia on corporate financial asset allocation through MD&A textual analysis," International Review of Financial Analysis, Elsevier, vol. 90(C).
  4. Wang, Jiaxin & Wu, Zhifeng & Yuan, Xue & Song, Zilong, 2024. "Peer governance effects of information security breaches," Energy Economics, Elsevier, vol. 129(C).
  5. Li, Jing & Li, Nan & Xia, Tongshui & Guo, Jinjin, 2023. "Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms," Economic Modelling, Elsevier, vol. 126(C).
  6. Rogelio A. Mancisidor & Kjersti Aas, 2022. "Multimodal Generative Models for Bankruptcy Prediction Using Textual Data," Papers 2211.08405, arXiv.org, revised Feb 2024.
  7. John Berns & Patty Bick & Ryan Flugum & Reza Houston, 2022. "Do changes in MD&A section tone predict investment behavior?," The Financial Review, Eastern Finance Association, vol. 57(1), pages 129-153, February.
  8. Youliang Yan & Maochuan Wang & Jieji Lai, 2024. "Does corporate digitalization promote labor investment efficiency? Evidence from Chinese listed companies," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-16, December.
  9. Bhattacharya, Indranil & Mickovic, Ana, 2024. "Accounting fraud detection using contextual language learning," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  10. Ankit Jain & Hariom Manchiraju & Shyam V. Sunder, 2023. "Institutional ownership and the informativeness of disclosure tone," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 61-90, January.
  11. Lin, Huiting & He, Shuchang & Wang, Maolin & Yan, Yaxuan, 2023. "The influence of peers' MD&A tone on corporate cash holdings," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 865-881.
  12. Xia, Xiaoxue & Xiao, Yao, 2023. "Firm-level perception of competition and innovation: Textual evidence from China," Finance Research Letters, Elsevier, vol. 53(C).
  13. Islam, Md Shahidul & Alam, Md Samsul & Bin Hasan, Shehub & Mollah, Sabur, 2022. "Firm-level political risk and distance-to-default," Journal of Financial Stability, Elsevier, vol. 63(C).
  14. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  15. Wei, Fang & Yan, Siyao & Su, Daan & Zhang, Minyuan, 2024. "Management tone and corporate social responsibility: Evidence from Chinese listed companies' involvement in rural revitalization," Finance Research Letters, Elsevier, vol. 65(C).
  16. Luo, Shiyue & Yu, Mengyao & Dong, Yilan & Hao, Yu & Li, Changping & Wu, Haitao, 2024. "Toward urban high-quality development: Evidence from more intelligent Chinese cities," Technological Forecasting and Social Change, Elsevier, vol. 200(C).
  17. Wang, Chunlan & Xin, Jianxuan & Sun, Fangfang & Shi, Yan & Du, Yuxuan, 2024. "The effects of manager sentiment in financial disclosure: Perspectives of operational efficiency and market reaction," Finance Research Letters, Elsevier, vol. 64(C).
  18. Zhao, Yueyang & Mao, Jinzhou, 2022. "Energy effects of non-energy policies: Minimum wage standard and enterprise energy efficiency in China," Resources Policy, Elsevier, vol. 79(C).
  19. Chang, Liang & Tan, Na & Zhang, Xinyue & Yuan, Yiyun, 2023. "Does peer firms’ tone affect corporate investment? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  20. Xiao, Zehua & Zhao, Yitong, 2024. "Accounting conservatism as a strategy to deter entry: Evidence from China's Negative List System," International Review of Financial Analysis, Elsevier, vol. 93(C).
  21. Yeh, Yin-Hua & Liao, Chen-Chieh, 2020. "The impact of product market competition and internal corporate governance on family succession," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
  22. Gong, Rong, 2024. "Does Rivals’ product recall increase Firm’s product related corporate social Responsibility?," Journal of Business Research, Elsevier, vol. 170(C).
  23. Zhou, Weihua & Li, Yuanjie & Wang, Deli & Xueqin, Du & Ke, Yishun, 2024. "Management's tone in MD&A disclosure and investment efficiency: Evidence from China," Finance Research Letters, Elsevier, vol. 59(C).
  24. Cyrus Aghamolla & Richard T. Thakor, 2022. "Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 755-804, June.
  25. Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023. "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 375-416, January.
  26. Mei, Yupeng & Jing, Kunpeng, 2024. "Customer concentration and management earnings forecast," Finance Research Letters, Elsevier, vol. 65(C).
  27. Zhang, Shengpeng & Li, Yaokuang & Liang, Ruixin & He, Yu, 2024. "Does management tone matter in information disclosure? Evidence from IPO online roadshows in the SSE STAR market," International Review of Financial Analysis, Elsevier, vol. 94(C).
  28. Liguang Zhang & Wanyi Chen & Liao Peng, 2023. "The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1635-1669, June.
  29. Zhang, Yunhan & Zhao, Yu & Zheng, Qian, 2024. "Managerial climate attention and corporate carbon emissions: Sincerity or disguise?," International Review of Economics & Finance, Elsevier, vol. 94(C).
  30. Yuan, Dongliang & Shang, Duo & Ma, Yufei & Li, Dehui, 2022. "The Spillover Effects of Peer Annual Report Tone for Firm Innovation Investment: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 177(C).
  31. Yonghai Wang & Qingyun Ye & Jenny Jing Wang & Yunqian Wang, 2023. "Earnings manipulation and similarity of annual report disclosure: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1137-1156, April.
  32. Lin, Nan & Chen, Han & Zhang, Pengdong & Liu, Weiqian, 2022. "Does gambling culture affect firms’ investment efficiency?," Finance Research Letters, Elsevier, vol. 49(C).
  33. Liu, Qigui & Wang, Junyi & Chi, Wenqiang, 2022. "The spillover effects of innovation content disclosure in MD&A," Pacific-Basin Finance Journal, Elsevier, vol. 76(C).
  34. Christensen, Dane M. & Jin, Hengda & Lee, Joshua A. & Sridharan, Suhas A. & Wellman, Laura A., 2023. "Corporate political activism and information transfers," Working Papers 334, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  35. Wu, Xi & Wang, Yudong, 2021. "How does corporate investment react to oil prices changes? Evidence from China," Energy Economics, Elsevier, vol. 97(C).
  36. He, Wenjian & Cheng, Yu & Lin, Ying & Zhang, Hongxiao, 2022. "Microeconomic effects of designating National Forest Cities: Evidence from China's publicly traded manufacturing companies," Forest Policy and Economics, Elsevier, vol. 136(C).
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