Managing the risk of misleading financial metrics in annual reports : a first step towards providing assurance over management's discussion
Year of publication: |
June 2016
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Authors: | Caplan, Dennis ; Dutta, Saurav K. |
Published in: |
Journal of accounting literature : the official journal of the Fisher School of Accounting, Warrington College of Business, University of Florida. - Amsterdam [u.a.] : Elsevier, ISSN 0737-4607, ZDB-ID 18207-2. - Vol. 36.2016, p. 1-27
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Subject: | MD&A | Financial reporting transparency | Audit risk | Financial ratios | Risikomanagement | Risk management | Finanzdienstleistung | Financial services | Betriebliche Kennzahl | Financial ratio | Wirtschaftsprüfung | Financial audit |
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