Which of the Following Statements,regarding the Management's Discussion and Analysis

question 97

Multiple Choice

Which of the following statements,regarding the management's discussion and analysis (MD&A) part of the annual report is NOT correct?

• A) Investors are not interested in the MD&A because it is written by the company and could present a biased view of the company's financial condition and performance.
• B) It often contains information that is not found in the financial data.
• C) It provides forward-looking formation.
• D) The MD&A is the company's attempt to explain its financial statements and to discuss its performance.

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Definitions:

Continuous Readings

Measurements or data collection that is carried out without interruption over a specified period of time.

Cognitive-Behavioral Model

A theoretical perspective that emphasizes both behavior and the process and content of thinking as causes of psychological problems.

Psychodynamic

A psychological perspective that emphasizes the systematic study of the psychological forces that underlie human behavior, feelings, and emotions and how they might relate to early experiences.

Conversion

In psychology, a defense mechanism where unconscious conflicts or stressors are manifested as physical symptoms without a medical cause.