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Manager reporting and Disclosure decisions
Essay specific features


Written by:
Rose B
Date added:
December 31, 2014
Level:
University
Grade:
A
No of pages / words:
17 / 4722
Was viewed:
5183 times
Rating of current essay:
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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