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- Title
THE FUTURE OF FINANCIAL REPORTING.
- Authors
KRAMER, LESLIE
- Abstract
The article discusses methods by financial executives in disclosing financial information to regulators and investors and focuses on reporting methods. Topics discussed include corporate filings and financial transparency, the U.S. Securities and Exchange Commission (SEC), filing through the XBRL document markup language system, comments from professor William Lutz. It also mentions the SEC's Accounting Quality Model (AQM) for data mining and linguistics analysis of company reports using algorithms.
- Subjects
FINANCIAL disclosure; FINANCIAL statements; ACCOUNTING; CORPORATION reports; UNITED States. Securities &; Exchange Commission
- Publication
Financial Executive, 2014, Vol 30, Issue 4, p52
- ISSN
0895-4186
- Publication type
Article