The SEC's general risk disclosure obligations require all publicly traded companies to follow a process known as Management's ______ of Financial Condition and Results of Operations (MD&A).
A) Decision and Application
B) Dedication and Announcement
C) Directive and Authorization
D) Discussion and Analysis

Question

Quizplus · Accepted Answer

The correct term is Management's Discussion and Analysis (MD&A), which is a section of a company's annual report or quarterly filing where management discusses the company's financial performance, trends, and future outlook.

The SEC's General Risk Disclosure Obligations Require All Publicly Traded