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    Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management's discussion

    Access Status
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    Authors
    Caplan, D.
    Dutta, Saurav
    Date
    2016
    Type
    Journal Article
    
    Metadata
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    Citation
    Caplan, D. and Dutta, S. 2016. Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management's discussion. Journal of Accounting Literature. 36: pp. 1-27.
    Source Title
    Journal of Accounting Literature
    DOI
    10.1016/j.acclit.2016.05.001
    ISSN
    0737-4607
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/54514
    Collection
    • Curtin Research Publications
    Abstract

    © 2016 University of Florida, Fisher School of Accounting. Recent public policy initiatives seek greater transparency in financial reporting through an honest, balanced and thorough management discussion of company performance in the annual report. Management's discussion invariably includes key performance indicators, such as financial ratios, relevant to external stakeholders. We model the impact of accounting estimates, assumptions, choices and errors on the risk of misleading financial ratios. This framework is illustrated through good and bad examples of financial reporting practices and by simulation of financial data of public companies. We provide a structured approach to inform policymakers, auditors and other stakeholders of the incremental financial reporting risk that accompanies current regulatory efforts.

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