Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package*

Disclosure level and the cost of equity capital

1997 • 3,499 citations

Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

1993 • 2,760 citations

Corporate Disclosure Policy and Analyst Behavior

1998 • 2,727 citations

The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes

1990 • 650 citations

The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports

1979 • 536 citations

Segment Reporting to the Capital Market in the Presence of a Competitor

1996 • 390 citations

MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts*

1999 • 267 citations

The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports*

1994 • 252 citations