{"title":"公司管理层讨论与分析披露对股东反应的影响","authors":"Natasya Imanuella Soriton, R. Rantung","doi":"10.60090/kar.v2i2.597.134-147","DOIUrl":null,"url":null,"abstract":"This research aims to describe how Indonesia capital market would react upon non-financial information Management Discusion and Analysis disclosure for 85 manufacturing company in 2018. The result of the research showed that (1) non-financial information for manufacturing companies such as Management Discussion and Analysis as part of annual report has no significant impact towards investor in Indonesia. (2) MD&A purpose for disclosing information in manufacturing company for Indonesia capital market is not functioning. (3) MD&A disclosure for manufacturing companies are not fully prepared by management. \n \nKeywords: Management discussion and analysis, market reaction, trading volume activity","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"THE EFFECT OF COMPANY’S MANAGEMENT DISCUSSION AND ANALYSIS DISCLOSURE TO SHAREHOLDERS REACTION\",\"authors\":\"Natasya Imanuella Soriton, R. Rantung\",\"doi\":\"10.60090/kar.v2i2.597.134-147\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to describe how Indonesia capital market would react upon non-financial information Management Discusion and Analysis disclosure for 85 manufacturing company in 2018. The result of the research showed that (1) non-financial information for manufacturing companies such as Management Discussion and Analysis as part of annual report has no significant impact towards investor in Indonesia. (2) MD&A purpose for disclosing information in manufacturing company for Indonesia capital market is not functioning. (3) MD&A disclosure for manufacturing companies are not fully prepared by management. \\n \\nKeywords: Management discussion and analysis, market reaction, trading volume activity\",\"PeriodicalId\":307002,\"journal\":{\"name\":\"Klabat Accounting Review\",\"volume\":\"8 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-09-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Klabat Accounting Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.60090/kar.v2i2.597.134-147\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Klabat Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.60090/kar.v2i2.597.134-147","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE EFFECT OF COMPANY’S MANAGEMENT DISCUSSION AND ANALYSIS DISCLOSURE TO SHAREHOLDERS REACTION
This research aims to describe how Indonesia capital market would react upon non-financial information Management Discusion and Analysis disclosure for 85 manufacturing company in 2018. The result of the research showed that (1) non-financial information for manufacturing companies such as Management Discussion and Analysis as part of annual report has no significant impact towards investor in Indonesia. (2) MD&A purpose for disclosing information in manufacturing company for Indonesia capital market is not functioning. (3) MD&A disclosure for manufacturing companies are not fully prepared by management.
Keywords: Management discussion and analysis, market reaction, trading volume activity
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