(The) effect of managerial ability on the forward-looking information in annual reports경영자의 능력이 연간보고서의 미래 예측 정보에 미치는 영향에 관한 연구
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Lee, Jay Won | - |
| dc.contributor.advisor | 이재원 | - |
| dc.contributor.author | Kim, Hyungjun | - |
| dc.contributor.author | 김형준 | - |
| dc.date.accessioned | 2018-05-23T19:31:20Z | - |
| dc.date.available | 2018-05-23T19:31:20Z | - |
| dc.date.issued | 2017 | - |
| dc.identifier.uri | http://library.kaist.ac.kr/search/detail/view.do?bibCtrlNo=708767&flag=dissertation | en_US |
| dc.identifier.uri | http://hdl.handle.net/10203/241643 | - |
| dc.description | 학위논문(박사) - 한국과학기술원 : 경영공학부, 2017.2,[i, 31 p. :] | - |
| dc.description.abstract | I examine the relation between managerial ability and the forward-looking information in annual reports. I conjecture and find that higher-ability managers provide annual reports (form 10-Ks) with Management Discussion and Analysis (MD&A) sections whose forward-looking textual tone is more consistent with future earnings performance. In addition, it is found that higher-ability managers provide less forward-looking sentences and more negative forward-looking sentences in their MD&A sections when the ex-ante litigation risk is high. | - |
| dc.language | eng | - |
| dc.publisher | 한국과학기술원 | - |
| dc.subject | managerial ability▼aMD&A | - |
| dc.subject | forward-looking information▼atextual analysis▼alitigation risk | - |
| dc.subject | 경영자 능력▼a경영자진단서▼a미래 예측 정보▼a원문 분석▼a소송 위험 | - |
| dc.title | (The) effect of managerial ability on the forward-looking information in annual reports | - |
| dc.title.alternative | 경영자의 능력이 연간보고서의 미래 예측 정보에 미치는 영향에 관한 연구 | - |
| dc.type | Thesis(Ph.D) | - |
| dc.identifier.CNRN | 325007 | - |
| dc.description.department | 한국과학기술원 :경영공학부, | - |
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