Assessing the Risks of Y2K Reporting

Julian Lowell Mooney, Harry R. Wright, G. Benjamin Thompson

Research output: Contribution to journalArticlepeer-review

Abstract

The SEC's new year 2000 reporting standards have drastically changed Management's Discussion & Analysis (MD&A) reporting rules. In addition, the new year 2000 Information and Readiness Disclosure Act (IRDA) makes things even more complex.

Original languageAmerican English
JournalJournal of Corporate Accounting and Finance
Volume10
DOIs
StatePublished - Apr 1 1999

Disciplines

  • Accounting
  • Business

Keywords

  • Assessing
  • Risks
  • Y2K reporting

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