Yan, Si-Bei; Jung, Hyung-Rok; Wan, Jun; Kim, Mi-Ok - In: China journal of accounting studies 10 (2022) 2, pp. 251-273
We compare the management discussion and analysis sections (MD&As) of 1) Korean and Chinese airlines in their home countries, with different MD&A regulations; 2) a Chinese airline dual-listed in both the Chinese and U.S. markets, with different levels of information disclosure discretion; and 3)...