Li, Yifang and Zhang, Xin (2023) Does MD&A Tone Predict R&D Investment? -- The Moderating Effect Based on Financing Constraints. In: Proceedings of the 4th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2022, December 9-11, 2022, Chongqing, China.
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Abstract
Management Discussion and Analysis (MD&A), as a supplement to traditional digital information of companies, has yet to form a unified view on the effectiveness of its information increment. Based on the MD&A text information in the annual reports of Shanghai and Shenzhen A-share listed companies fro
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:06 |
| Last Modified: | 17 Apr 2026 03:37 |
| URI: | http://eprints.eai.eu/id/eprint/42273 |
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