Assessing the risks of Y2K reporting

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

doi:10.1002/(SICI)1097-0053(199921)10:3<59::AID-JCAF6>3.0.CO;2-0

Assessing the risks of Y2K reporting

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

Accountancy

Georgia Southern University

Research output: Contribution to journal › Article › peer-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 language	English
Pages (from-to)	59-72
Number of pages	14
Journal	Journal of Corporate Accounting and Finance
Volume	10
Issue number	3
DOIs	https://doi.org/10.1002/(SICI)1097-0053(199921)10:3<59::AID-JCAF6>3.0.CO;2-0
State	Published - Mar 1 1999

Scopus Subject Areas

Accounting
General Economics, Econometrics and Finance

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10.1002/(SICI)1097-0053(199921)10:3<59::AID-JCAF6>3.0.CO;2-0

Cite this

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title = "Assessing the risks of Y2K reporting",

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.",

author = "Mooney, \{Julian Lowell\} and Wright, \{Harry R.\} and Thompson, \{G. Benjamin\}",

note = "Publisher Copyright: Copyright {\textcopyright} 1999 John Wiley \& Sons, Inc.",

year = "1999",

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AU - Mooney, Julian Lowell

AU - Wright, Harry R.

AU - Thompson, G. Benjamin

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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.

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DO - 10.1002/(SICI)1097-0053(199921)10:3<59::AID-JCAF6>3.0.CO;2-0

M3 - Article

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JO - Journal of Corporate Accounting and Finance

JF - Journal of Corporate Accounting and Finance

IS - 3

ER -

Assessing the risks of Y2K reporting

Abstract

Scopus Subject Areas

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