Just the facts (and forecasts)

被引：0

作者：

Levine, CB ^{[1
]}

Ijiri, Y ^{[1
]}

机构：

[1] Carnegie Mellon Univ, Grad Sch Ind Adm, Pittsburgh, PA 15213 USA

来源：

HARVARD BUSINESS REVIEW | 2004年 / 82卷 / 06期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

By definition, forecasted numbers in a financial statement involve educated guesses. But that's not always clear in the statement itself. To reduce legal liability for off-the-mark predictions, a proposed new model for financial statements clearly distinguishes hard numbers from forecasts. Reprint F0406D.

引用

页码：24 / +

页数：3