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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.
SCIMA record nr: 99114
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