Through the eyes of management: MD&A since Caterpillar

Thomas Weirich, Roger B. Daniels, Robert W. Rouse

Research output: Contribution to journalArticlepeer-review


The Caterpillar case was the first SEC crackdown on inadequate MD&A. Since Caterpillar, the SEC has stepped up enforcement of MD&A. rules. The authors examine the latest SEC actions which provides insight into what lies ahead.

Original languageEnglish
Pages (from-to)49-58
Number of pages10
JournalJournal of Corporate Accounting and Finance
Issue number1
StatePublished - Sep 1 1994


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