Case study of Chinese and Korean airlines’ MD&As across countries, markets, and ownership—A regulatory perspective

Case study of Chinese and Korean airlines’ MD&As across countries, markets, and ownership—A regulatory perspective

ABSTRACTWe 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 discre...

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Bibliographic Details
Main Authors: Si-Bei Yan, Hyung-Rok Jung, Jun Wan, Mi-Ok Kim
Format: Article
Language:English
Published: Taylor & Francis Group 2022-04-01
Series:China Journal of Accounting Studies
Subjects:
Management discussion and analysis
disclosure quality
regulatory factors
airline industry
China
Korea
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2022.2105675

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https://www.tandfonline.com/doi/10.1080/21697213.2022.2105675

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