Journal of Accounting and Economics

This dataset contains, for each firm and fiscal year, the tone of dislosures in the Management Discussion and Analysis (MD&A), the tone of common disclosures in the MD&A, and the tone of firm-specific disclosures in the MD&A.

SAS codes

This is minimal dataset be necessary to interpret, replicate and build the findings reported in the paper. Where: Program 1. Planilha Data base - landmarks 2. Metrics 3 Mestrics - Colaboraty Questionnaire Answer 1.Data base - Answer 2. Base de dados Stata 3. Do file 4 Saída SPSS