A Measure of the Precision of Forward-looking MD&A Statements

被引：0
|
作者：
Morgan, Anita R. [1 ]
机构：
[1] Nova SE Univ, Vincennes, IN USA
来源：
CREATING GLOBAL ECONOMIES THROUGH INNOVATION AND KNOWLEDGE MANAGEMENT: THEORY & PRACTICE, VOLS 1-3 | 2009年
关键词：
MD&A; forward-looking statements; DISCLOSURE;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Even though the SEC recommends providing forward-looking information to investors, they do not provide guidance regarding how precise the forward-looking statements should be. Are firms providing precise forecasts of future performance in their MD&A narratives? This paper extends the research on MD&A narratives by providing a measure of the precision of quantitative forward-looking narratives in MD&A disclosures.
引用
收藏
页码：91 / 97
页数：7
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