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MD&A: Latest guidelines force even more disclosure
Author(s) -
Hambleton Wendy,
Rouse Robert W.,
Weirich Thomas R.
Publication year - 2004
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20040
Subject(s) - accounting , business , actuarial science
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. © 2004 Wiley Periodicals, Inc.
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