The spillover effects of MD&A disclosures for real investment: The role of industry competition
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DOI: 10.1016/j.jacceco.2020.101299
Abstract: Abstract We explore whether disclosures in the Management Discussion & Analysis (MDA it is stronger when firms operate in industries that have lower entry costs, are larger, and have less substitutable products. We obtain similar… read more here.
Keywords: spillover effects; investment; industry competition; effects disclosures ... See more keywords