Disclosure. Derek Deonarain, Robbie Glenn, Mike Oudyk, Kyle Robinson. Videos. http://www.youtube.com/watch?v= kbyPL6e5eSM http://www.youtube.com/watch?v=- uK53xe5jMo http://www.youtube.com/watch?v=zQxHJzI5nYU&feature= plcp. CICA 1400 General Standards of Financial Statement Presentation.
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Derek Deonarain, Robbie Glenn, Mike Oudyk, Kyle Robinson
Investors rely on MD&A to learn about:
Public companies would do well to consider the following suggestions:
Auditors can aid with financial reporting in the following ways:
Overall objective: to give investors the opportunity to look through the eyes of management, this time without rose-colored glasses
1) a comprehensive set of financial statements
2) a link to the annual report on the internet
3) a link to the SECs EDGAR site
This predicts that stock price volatility decrease caused by a R&D progress is positively associated with the drug development success rate increase brought by this R&D progress
Post Announcement Drift: