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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Bibliographic Details
Main Authors: Eka Sari Ayuningtyas, Iman Harymawan
Format: article
Language:EN
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Published: Universitas Airlangga 2021
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Online Access:https://doaj.org/article/0956f4f3d79841bcaea28d18092e7e63
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