Disclosure strategies for management earnings forecasts: insights from the corporate life-cycle perspective

Key Points

• The analysis shows that effective disclosure strategies enhance credibility in financial reporting, especially during growth phases.
• Key evidence indicates that companies with well-structured earnings forecasts perform better across market cycles.
• Assessment using corporate life-cycle frameworks highlights the role of adaptive management practices in disclosure approaches.
• This may enable improved investor confidence and informed decision-making, though cautions about varying impacts across industries.