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Full-Text Articles in Securities Law
The Sec And Accounting, In Part Through The Eyes Of Pacioli, Matthew J. Barrett
The Sec And Accounting, In Part Through The Eyes Of Pacioli, Matthew J. Barrett
Journal Articles
As part of a symposium marking the seventieth anniversary of the creation of the Securities and Exchange Commission, this article pulls together two threads, namely Luca Pacioli's prominence in accounting and the importance of the Management's Discussion and Analysis (MD&A) requirements that seek to give investors an opportunity to view a public company through the eyes of management, to evaluate the SEC's record on certain accounting issues. Because writers in legal journals have largely ignored Pacioli's efforts, the article begins by highlighting some of the friar's contributions to accounting precepts. The article next applies some of those precepts in a …