Factors affecting MD&A disclosures by SEC registrants: Views of practitioners

Journal of International Accounting, Auditing and Taxation

Volumn 20, Issue 1, 2011, Pages 45-59

  Tarca, Ann ^a   Street, Donna L ^b   Aerts, Walter ^c  

^a UNIVERSITY OF WESTERN AUSTRALIA   (Australia)

^b UNIVERSITY OF DAYTON   (United States)

^c UNIVERSITY OF ANTWERP   (Belgium)

Author keywords

Cross country comparability; Forward looking information; Litigation risk; Narrative disclosure; Non GAAP measures

Indexed keywords

EID: 79952043357     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2010.12.001     Document Type: Article

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