Premium
A review of initial filings under the SEC's new market risk disclosure rules
Author(s) -
Elmy Frederick J.,
LeGuyader Louis P.,
Linsmeier Thomas J.
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090404
Subject(s) - accounting , business , actuarial science
Abstract Reviewing initial filings under the SEC's new market risk disclosure rules, the authors found that disclosures were not satisfactory. Where did companies fail?