TITLE

An examination of the reporting & disclosure of

AUTHOR(S)

Carpenter, Brian W.

PUB. DATE

June 1997

SOURCE

Journal of Applied Business Research;Summer97, Vol. 13 Issue 3, p55

SOURCE TYPE

Academic Journal

DOC. TYPE

Article

ABSTRACT

Presents a study that analyzed auditor attitudes toward possible disclosure modifications which could mitigate the negative influences arising from current accounting practice. Gains and losses resulting from early debt extinguishment; Debt-extinguishment techniques; In-substance defeasances of debt; Expressions of concern within the profession; Research methodology; Result of the study.

ACCESSION #

9709100157

Tags: AUDITORS;  DISCLOSURE in accounting;  ATTITUDE (Psychology)

 

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