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Corporate Liquidity Disclosures: An Update
Author(s) -
Cole Cathy J.
Publication year - 2013
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.21908
Subject(s) - market liquidity , creditor , accounting , business , commission , finance , debt
Although the liquidity of U.S. companies has generally been improving since 2008, investors and creditors are always keenly interested in this area. And companies must discuss liquidity in the Management's Discussion and Analysis (MD&A) section of reports they file with the U.S. Securities and Exchange Commission (SEC). To help companies prepare these liquidity discussions, this article looks at what some Dow Jones Industrial companies are doing with MD&A. Since these are some of the country's most widely followed companies, examining their common practices may assist others in preparing MD&A. © 2013 Wiley Periodicals, Inc.