TITLE

MD&A REVEALING THE SOFT NUMBERS

AUTHOR(S)
Holtzman, Mark P.; Venuti, Elizabeth K.
PUB. DATE
June 2003
SOURCE
Financial Executive;Jun2003, Vol. 19 Issue 4, p52
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the U.S. Securities and Exchange Commission's (SEC's) cautionary advice regarding disclosure about critical accounting policies in the Management's Discussion & Analysis (MD&A) section of corporate annual reports. High-profile accounting scandals and growing distrust in corporate financial reports have raised concerns about fraudulent reported earnings. To address these distortions, the SEC issued "Cautionary Advice Regarding Disclosure About Critical Accounting Policies." INSET: Corning Inc. Excerpt from Annual Report, 2002.
ACCESSION #
9948429

 

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