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Keywords: quantitative sensitivity disclosures
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Journal Articles
Accounting Horizons (2017) 31 (4): 1–12.
Published: 01 December 2017
...Matthew Glendening SYNOPSIS In the early 2000s, the Securities and Exchange Commission (SEC) called on firms to provide new Management's Discussion and Analysis (MD&A) disclosures about their critical accounting estimates (CAEs). The quantitative sensitivity disclosures outline reasonably...