How Transparent Are MD&A Disclosures? A review of more than 400 annual reports finds that fewer than 17 percent of items disclosed in the narrative portions of SEC 10-K reports directly address future performance.
| Year of publication: |
2005
|
|---|---|
| Authors: | Callahan, Carolyn M. ; Smith, Rodney E. |
| Published in: |
Bank accounting & finance. - New York, NY : Aspen Publishers, ISSN 0894-3958, ZDB-ID 10474754. - Vol. 18.2005, 2, p. 7-16
|