Negative Tone and Readability in Management Discussion and Analysis Reports: Impact on The Cost of Debt
Companies use disclosure as a strategy to transfer and communicate selected information to stakeholders. This study examines the association between the firm's textual disclosure strategy and cost of debt by looking at the tone and readability of Management Discussion and Analysis (MDandA) repo...
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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | EN ID |
| Publié: |
Universitas Airlangga
2021
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| Accès en ligne: | https://doaj.org/article/0956f4f3d79841bcaea28d18092e7e63 |
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