Abstract
The SEC's latest guidelines for MD&A (management's discussion and analysis) reporting will have a significant impact on future disclosures, say the authors. They explain why companies need to pay serious attention.
Original language | English |
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Pages (from-to) | 65-71 |
Number of pages | 7 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 15 |
Issue number | 5 |
DOIs | |
State | Published - Jul 1 2004 |