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: Research publications: item detail
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Current Financial Reporting Trends: A Qualitative Review of SEC Comment Letters
©December 2006, 31 pages |
 By identifying and measuring the most common practices and variations of disclosures, this research can aid companies as they strive improve the quality of their own disclosures. Based on a review of publicly available comment letters on the SEC website, this report provides a recap of reporting topics and trends.
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