Manager Reporting And Disclosure Decisions
Manager Reporting and Disclosure Decisions: A Look at Empirical Research
1.Introduction
Financial reporting and disclosure are key ways managers can inform investors of the performance and governance of the firm. According to Healy et al. (2001), capital markets need corporate disclosures for them to function efficiently. "Firms provide disclosure through regulated financial reports, including the financial statements, footnotes, management discussion and analysis, and other regulatory filings" (Healy et al, pg. 406, 2001). In addition to mandatory disclosures, managers also have the option to engage voluntary disclosures, which consist of such things as management forecasts, analyst's presentations and conference calls, press releases, Internet sites, and other corporate reports.
As discussed above, manager's options for disclosing come in the form of either mandatory or voluntary disclosures. Consistent with the literature on managerial disclosure decisions my......
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