search query: @indexterm COMPANY REPORTS / total: 363
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Author: | Schiff, J.B. May, C.B. |
Title: | Are management reports on financial statement responsibility useful? |
Journal: | Management Accounting (New York)
1991 : SEP, VOL. LXXIII:3, p. 41-46 |
Index terms: | MANAGERIAL EFFECTIVENESS FINANCIAL STATEMENTS COMPANY REPORTS |
Language: | eng |
Abstract: | Examination of annual reports of 25 US companies, related to voluntary management reports and management responsibility for content of financial statements. Preventing abuse. Elements of the management report. Praiseworthy management reports. Weaknesses. Keeping the report voluntary. Three Tables illustrate the study. |
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