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 language | American English |
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Journal | Journal of Corporate Accounting and Finance |
Volume | 10 |
DOIs | |
State | Published - Apr 1 1999 |
Disciplines
- Accounting
- Business
Keywords
- Assessing
- Risks
- Y2K reporting