TY - JOUR
T1 - Assessing the risks of Y2K reporting
AU - Mooney, Julian Lowell
AU - Wright, Harry R.
AU - Thompson, G. Benjamin
N1 - Publisher Copyright:
Copyright © 1999 John Wiley & Sons, Inc.
PY - 1999/3/1
Y1 - 1999/3/1
N2 - 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.
AB - 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.
UR - https://www.scopus.com/pages/publications/85113888053
U2 - 10.1002/(SICI)1097-0053(199921)10:3<59::AID-JCAF6>3.0.CO;2-0
DO - 10.1002/(SICI)1097-0053(199921)10:3<59::AID-JCAF6>3.0.CO;2-0
M3 - Article
SN - 1044-8136
VL - 10
SP - 59
EP - 72
JO - Journal of Corporate Accounting and Finance
JF - Journal of Corporate Accounting and Finance
IS - 3
ER -