Girdharry, Kevin; Simonova, Elena; Lefebvre, Rock - Certified General Accountants Association of Canada - CGA - 2011
MD&A content has been an ongoing topic of recent debate with the views divided on the impact that regulated content has … on the quality of the MD&A. Complexity has amplified as a result of emerging issues of particular importance to investors … requirements of the Canadian Securities Administrators for MD&A disclosures, and aims to advance understand on whether following …