Factors affecting MD&A disclosures by SEC registrants: Views of practitioners

Ann Tarca, Donna L. Street and Walter Aerts

Journal of International Accounting, Auditing and Taxation, 2011, vol. 20, issue 1, 45-59

Abstract: This study identifies factors influencing the preparation, scope and content of management discussion and analysis (MD&A) reports provided by SEC registrants. We interviewed U.S., Canadian, U.K., and Australian financial executives during the period December 2009 to May 2010 to better understand how the reporting environment affects managers’ ability to provide useful disclosures.

Keywords: Narrative disclosure; Cross-country comparability; Forward-looking information; Non-GAAP measures; Litigation risk (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:20:y:2011:i:1:p:45-59

DOI: 10.1016/j.intaccaudtax.2010.12.001

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