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Social trust and corporate qualitative disclosure: evidence from tone management in MD&A
Accounting Forum ( IF 4.000 ) Pub Date : 2023-11-24 , DOI: 10.1080/01559982.2023.2268447
Ya-Guang Du 1 , Nan-Ting Kuo 2
Affiliation  

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...

中文翻译:

社会信任与企业定性披露:MD&A 语气管理的证据

我们的研究探讨了省级社会信任与管理层讨论与分析(MD&A)中的基调管理之间的关联。我们认为,企业的区域社会信任是负的……
更新日期:2023-11-29
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