Through the eyes of management: MD&A since Caterpillar

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

doi:10.1002/jcaf.3970060106

Through the eyes of management: MD&A since Caterpillar

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

Accounting, School Of

Research output: Contribution to journal › Article › peer-review

Abstract

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 language	English
Pages (from-to)	49-58
Number of pages	10
Journal	Journal of Corporate Accounting and Finance
Volume	6
Issue number	1
DOIs	https://doi.org/10.1002/jcaf.3970060106
State	Published - Sep 1 1994

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Through the eyes of management: MD&A since Caterpillar

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