管理层讨论与分析

2005年深市管理层讨论与分析的执行情况

Analysis of 2005 ' Enforcement of Rules on Management Discussion and Analysis

公司管理层讨论与分析信息披露的影响因素&基于深沪223家上市公司经验证据的探讨

An empirical analysis of management discussion and analysis disclosure

读一下管理层讨论与分析中的关键会计政策与估值。

Read the Critical Accounting Policies Estimates in the MDA .

管理层讨论与分析信息披露质量影响因素的实证研究

An Empirical Study on the Factors of Management 's Discussion and Analysis Disclosure

几年之内，管理层讨论与分析的规定得到不断完善并逐步规范。

Within a few years , MD & A was constantly improved and standardized .

双重上市公司管理层讨论与分析披露差异研究

A Research on the Differences of MD & A Disclosure in Dual Listed Companies

管理层讨论与分析是上市公司定期报告披露的重要内容。

Management discussion and analysis is major part in annual report in listed compa - ny .

管理层讨论与分析是管理层对公司过去经营状况的评价分析以及对公司未来发展趋势的判断和预期，对企业利益相关者至关重要。

Management discussion and analysis ( MD & A ), the evaluation of the company 's past operations and the prediction of its future development , is the key to the relevant interest groups .

包括环境信息、战略信息、知识资本信息、治理信息、管理层讨论与分析、社会责任信息及预测信息七类信息。

The system includes seven type of information : environmental information , strategic information , knowledge capital information , management information , the management discussion and analysis , social responsibility information and forecasting information .

上市公司定期报告中管理层讨论与分析是向投资者传递公司信息的有效渠道，有助于投资者更好地了解公司经营管理水平，把握公司未来的发展方向。

Management Discussion and Analysis in corporate disclosures is an effective means of communication with the public in that it helps investors better understand the performance and management of the companies and prospect of their development .

本文的研究内容触摸了大量现有资本市场的空白，如管理层讨论与分析的披露动机及其有效性的研究，资本市场多元机制交互的影响等。

The research contents touch a lot of gaps in the existing capital market , such as management discussion , analysis of disclosure motivate and its efficiency and the interaction of multiple mechanisms of capital market .

从实证角度对中国公司年报中管理层讨论与分析信息披露现状及其影响因素进行了分析，希望研究结论能为规范管理层讨论与分析信息披露提供一些有价值的思路。

The paper examined the current situa - tion and influencing factors of management discussion and analysis in annual report in Chinese lis - ted companies , with the hope that it could be useful for the regulation of information disclosure .