Manager reporting and Disclosure decisions

Essay specific features

 

Issue:

Business

 

Written by:

Rose B

 

Date added:

December 31, 2014

 

Level:

University

 

Grade:

A

 

No of pages / words:

17 / 4722

 

Was viewed:

5094 times

 

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Essay content:

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...
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Consistent with the literature on managerial disclosure decisions my discussion in section two has been broken into two areas, focusing on positive accounting theory, and voluntary disclosures. Positive accounting theory deals more with the mandatory financial disclosures and looks at the financial reporting choices of managers that affect the financial reports...
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