Earticle

초록

영어

The Management Discussion and Analysis(MD&A) provides investors with an opportunity to gain insight into the company from a manager's perspective and enables short-term and long-term analysis of the business. And MD&A is an important channel through which companies and investors can communicate, providing a useful source of information for analyzing financial statements. MD&A is measured by the quality of disclosure and there are many previous studies on the usefulness of disclosure information. Therefore, it is very important for the financial analyst who is the representative information user group in the capital market that MD&A Disclosure Quality is measured in real-time in combination with IT information technology and provided timely to financial analyst. In this study, we propose a method that real-time data is converted to digitalized data by combining MD&A disclosure with IT information technology and provided to financial analyst's information environment in real-time. The real-time information provided by MD&A can help the financial analysts' activities and reduce information asymmetry.

목차

Abstract
1. Introduction
2. Prior Researches and The Purpose of This Paper
3. MD&A Disclosure Quality Measure
4. Real-Time Calculation and Provided MD&A Disclosure Quality by Programming Technology
5. Conclusion
References

키워드

저자

• YeounOuk Shin [ Department of Business Administration, Mokpo National University, Korea ] Corresponding author

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Internet, Broadcasting and Communication

• 간기

  계간

• pISSN

  2288-4920

• eISSN

  2288-4939

• 수록기간

  2009~2025

• 십진분류

  KDC 326 DDC 380