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March 18, 2026The Accounting Review

Corporate Reporting and the Financial Analyst.

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Authors

RBRichard D. BradishClarkson College

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Implication

Interviews reveal financial analyst concerns on disclosure practices in lease reporting, suggesting necessary improvements.

Key Points

  • This article aims to explore financial analysts' needs for clearer disclosures in corporate reporting, particularly regarding leases.
  • Interviews conducted with financial analysts
  • Analysis of current disclosure practices in leasing
  • Identification of areas needing improvement
  • Analysts highlighted that current lease disclosures often lack clarity on amounts due and contracted totals.
  • Concerns raised about insufficient descriptions of leased properties and segregation of real/personal properties.
  • Recommendations include clearer presentation of long-term lease liabilities and capitalization on balance sheets.

Cite This Study

Richard D. Bradish (1965) studied this question.

synapsesocial.com/papers/69ba424e4e9516ffd37a267fhttps://doi.org/10.2308/tar-4499970
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Firms' Financial Disclosure Strategies on Stock Prices.1993 · 9 citations
  2. 2A Study of the Consensus on Disclosure Among Public Accountants and Security Analysts.1974
  3. 3DISCLOSURE: WHAT NEXT?1958
  4. 4Compatibility between the Auditor and the Institutional Investor and its Impact in Evaluating Requirements with International Accounting Disclosure Standards2024
  5. 5DISCLOSURE AS A STANDARD OF INCOME REPORTING.1953