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March/April 2023 » Financial Reporting Quality during...
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Jiali Jenna Tang, PhD, and Khondkar Karim, CPA, PhD, and Christina Roy
The COVID-19 pandemic has added to the uncertainty and confusion faced by stakeholders. As companies incur revenue loss, plan for recovery, and start to adopt new business models, the proper disclosure of financial performance, changes in strategy changes, and the views of management become issues of concern. Information pertaining to uncertainties often cannot be conveyed through the tabular disclosure of GAAP earnings, but is better expressed through the narrative reporting in non-GAAP metrics and management discussion and analysis (MD&A).
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