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MD&A: How to use safe harbor to report “soft” information
Author(s) -
Seamons Quinton F.,
Rouse Robert W.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090110
Subject(s) - safe harbor , liability , law and economics , actuarial science , computer science , business , operations research , economics , law , political science , engineering , accounting
Safe Harbor rules can let you report on trends and avoid liability if your predictions do not come true. But that is only true if you use the rules correctly. The authors explain the rules and give some valuable guidelines for using them.