[KSCI] Korea Science Citation Index Service

http://dx.doi.org/10.7236/IJIBC.2019.11.3.41

A study on the MD&A Disclosure Quality in real-time calculated and provided By Programming Technology

Shin, YeounOuk (Department of Business Administration, Mokpo National University)

Publication Information

International Journal of Internet, Broadcasting and Communication / v.11, no.3, 2019 , pp. 41-48 More about this Journal

Abstract

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 financialstatements. 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.

Keywords

MD&A; MD&A Disclosure Quality; Big Data Log Analysis System; Predictive analytics;

Citations & Related Records

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