Financial reporting disclosures: Lessons learned from the financial crisis

08/20/2013 | Market Integrity Insights

As accounting standard setters consider the creation of a "disclosure framework" to make financial reporting disclosures more effective, investors say it is the quality -- not the quantity -- of disclosures that matters most. In a newly released report, CFA Institute confronts disclosure problems revealed by the 2008 financial crisis and recommends how to improve the effectiveness of financial reporting.

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