Concepedia

Financial Statement Discussion

Financial Statement Discussion is an academic concept referring to a structured analytical commentary that interprets, contextualizes, and evaluates the financial statements of an organization by elucidating underlying performance drivers, accounting policies, and economic implications within a reporting period.

11

Publications

1.1K

Citations

21

Authors

16

Institutions

Publications per year

2017–2026

3

Variants

Management Discussion And Analysis

Parents

Publications

11

What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions

Dawn A. Matsumoto, Maarten Pronk, Erik Roelofsen · The Accounting Review · 2011 · 739 citations

, , +17

The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone

Jaywon Lee, Jongwon Park · European Accounting Review · 2018 · 116 citations

, , +17

The Effects of Differing Information Presentations of General Purpose Financial Statements on Users' Decisions.

Cynthia Frownfelter-Lohrke · Journal of Information Systems · 1998 · 50 citations

, , +13

Financial statement adequacy and firms' <scp>MD&amp;A</scp> disclosures

Stephen Brown, Lisa A. Hinson, Jennifer Wu Tucker · Contemporary Accounting Research · 2023 · 46 citations

, , +17

A narrative lens for financial communication: Taking the “linguistic turn”

Anna Linda Musacchio Adorisio · Studies in Communication Sciences · 2015 · 32 citations

, , +12

1–5 of 11

Authors

21

  1. JF
    John F. Gaski

    University of Notre Dame, United States

    1 publications · 30 citations

    1

    h-index

  2. JW
    Jennifer Wu Tucker

    University of Florida, United States

    1 publications · 46 citations

    1

    h-index

  3. DA
    Dawn A. Matsumoto

    University of Washington, United States

    1 publications · 739 citations

    1

    h-index

  4. LA
    Lisa A. Hinson

    University of Florida, United States

    1 publications · 46 citations

    1

    h-index

  5. ES
    Ekililu Salifu

    University of Reading, United Kingdom

    1 publications · 25 citations

    1

    h-index

1–5 of 21

Institutions

16

  1. Sejong University

    Seoul, South Korea

    1 h-index

    1 publications

    116 citations

  2. University of Florida

    Gainesville, United States

    1 h-index

    2 publications

    92 citations

  3. University of Connecticut

    Storrs, United States

    1 h-index

    1 publications

    46 citations

  4. Monash University

    Melbourne, Australia

    1 h-index

    1 publications

    116 citations

  5. Copenhagen Business School

    Copenhagen, Denmark

    1 h-index

    1 publications

    32 citations

  6. University of Notre Dame

    Notre Dame, United States

    1 h-index

    2 publications

    60 citations

  7. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    1 h-index

    2 publications

    1.5K citations

  8. UNSW Sydney

    Sydney, Australia

    1 h-index

    1 publications

    18 citations

1–8 of 16

Venues

  1. Studies in Communication Sciences

    SComS · 1 publications · 32 citations

    1

    h-index

  2. Journal of Information Systems

    1 publications · 50 citations

    1

    h-index

  3. Journal of Business Ethics

    1 publications · 30 citations

    1

    h-index

  4. Information & Management

    1 publications · 18 citations

    1

    h-index

  5. AFRICAN JOURNAL OF BUSINESS MANAGEMENT

    AJBM · 1 publications · 16 citations

    1

    h-index

1–5