Trends in MD&A to watch for in 2006
In every company’s 10K or 10Q, the management discussion and analysis (MD&A) presents an opportunity beyond mere regulatory compliance. It’s meant to present a view of the company ‘through the eyes of management’, as the SEC says. But it’s also a chance for management to really show its cards, no matter what hand it is dealt. What has it learned over the past quarter or year, and what does it expect going forward? Instead of answering these questions directly,
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