In the courts — Why companies must be careful with MD&A disclosures
$225.00
Description
Abstract: A 2012 legal decision may increase pressure on companies to make proper disclosures of Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This article discusses the case, which appears to have lowered the bar for plaintiffs seeking to pursue securities litigation based on a company’s failure to disclose trends and uncertainties.
Additional information
Year | |
---|---|
Niche | |
Newsletter | |
Issue | |
Word Count |