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Through the eyes of management: MD&A since Caterpillar
Author(s) -
Weirich Thomas,
Daniels Roger B.,
Rouse Robert W.
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060106
Subject(s) - caterpillar , enforcement , political science , law , biology , botany , lepidoptera genitalia
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.