A review of initial filings under the SEC's new market risk disclosure rules

A review of initial filings under the SEC's new market risk disclosure rules

Reviewing initial filings under the SEC's new market risk disclosure rules, the authors found that disclosures were not satisfactory. Where did companies fail?

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:The Journal of corporate accounting & finance 1998-06, Vol.9 (4), p.33-45
Hauptverfasser: Elmy, Frederick J., LeGuyader, Louis P., Linsmeier, Thomas J.
Format: Artikel
Sprache:eng
Schlagworte:
Derivatives
Financial instruments
Financial reporting
Risk
SEC accounting policies
SEC registration
SEC regulations
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:Reviewing initial filings under the SEC's new market risk disclosure rules, the authors found that disclosures were not satisfactory. Where did companies fail?
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.3970090404