Social trust and corporate qualitative disclosure: evidence from tone management in MD&A

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2023-11-24 DOI:10.1080/01559982.2023.2268447

Ya-Guang Du, Nan-Ting Kuo

引用次数: 0

Abstract

Our study explores the association between province-level social trust and tone management in Management’s Discussion and Analysis (MD&A). We argue that a firm’s regional social trust is negatively...

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社会信任与企业定性信息披露:来自并购语气管理的证据

本研究在管理层讨论与分析(MD&A)中探讨省级社会信任与语气管理之间的关系。我们认为，企业的区域社会信任度是负的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.