| Jed S. Rakoff, Jonathan S. Sack - 982 ˹éÒ
...Business, Sept. 20, 1998, available at http://www.sec.gov/news/speeches/spch222.txt. ("I fear that we are witnessing an erosion in the quality of earnings,...and therefore, the quality of financial reporting"); emphasizing the importance of MD&A, see Securities Act Release No. 6835 (May 18, 1989) ("MD&A is intended... | |
| Claus Luttermann - 1999 - 164 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...reporting. Managing may be giving way to manipulation (...)". Levitt blickt in die Grauzone zwischen Legitimität und glattem Betrug und prangert bilanzwirksame... | |
| United States. General Accounting Office - 2002 - 276 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion." In response to these concerns, he articulated a private-public sector action plan that included... | |
| Martin D. Weiss, Weiss Ratings, Inc. - 2002 - 355 ˹éÒ
...wishful thinking may be winning the day over faithful representation. . . . As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. 7 SEC Chief Accountant Lynn E. Turner put it more succinctly: These corporate releases are... | |
| United States. Congress. Senate. Committee on Governmental Affairs - 2002 - 126 ˹éÒ
...managers, auditors and analysts are participating in a game of nods and winks," he warned. "I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; Integrity may be losing out to illusion." In the conclusion to the speech Levitt asked this ominous question: "Today, American markets... | |
| Zabihollah Rezaee - 2002 - 336 ˹éÒ
...following statement regarding management manipulation of earnings and resulting financial statement fraud: "We are witnessing an erosion in the quality of earnings,...and therefore, the quality of financial reporting. Management may be giving way to manipulation; integrity may be losing out to illusion."24 Mr. Levitt,... | |
| D. R. Carmichael, Paul H. Rosenfield - 2003 - 1102 ˹éÒ
...and "wishful thinking . . . winning the day over faithful representation." He stated his fear that "we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. ... in the gray area between legitimacy and outright fraud"1 The SEC defines "earnings management"... | |
| David Uren - 2003 - 292 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. Many in corporate America are just as frustrated and concerned about this trend as we, at... | |
| Tom Taulli - 2004 - 320 ˹éÒ
...path, wishful thinking may be winning the day over faithful representation. As a result, I fear that we are witnessing an erosion in the quality of earnings,...way to manipulation; integrity may be losing out to illusion. The Wall Street Journal's Best Analysts List Every June, the Wall Street Journal publishes... | |
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