haku: @author Davies, E. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Collins, W. Davies, E. Weetman, P. |
| Otsikko: | Management discussion and analysis: an evaluation of practice in UK and US companies |
| Lehti: | Accounting and Business Research
1993 : SPRING, VOL. 23:90, p. 123-137 |
| Asiasana: | MANAGEMENT USA UNITED KINGDOM EVALUATION COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the nature of the Management Discussion and Analysis reports already existing in the case of 42 UK companies which report to the Securities and Exchange Commission in the USA and compares these with a sample of 42 large US companies. Techniques of content analysis and a subjective scoring system were used to quantify the differences between observed practice of UK and US companies within the same set of regulations. UK companies were found to provide more informative reports with respect to disclosure of aspects of risk and uncertainty, as well as providing more forward-looking information. |
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