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March 18, 2026The Accounting Review

Disclosure: What Next?

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Authors

CHCharles T. HorngrenUniversity of Chicago

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Implication

Analysts evaluate financial reports to identify trends in economic conditions, influencing investment decisions.

Key Points

  • This analysis aims to understand how financial reports can better support analysts in comparing company performance over time.
  • Review of existing literature on the role of financial reports in analysis
  • Comparison of trends in economic conditions with financial data of companies
  • Examination of analysts' needs for effective reporting
  • Financial reports often lack the necessary details for accurate comparisons between years and firms.
  • Income statements are deemed more critical than balance sheets for future earning assessments.
  • Trends in past earnings are essential for predicting future economic performance.

Cite This Study

Charles T. Horngren (1958) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a567bhttps://doi.org/10.2308/tar-7130424
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Also Consider

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

  1. 1Corporate Reporting and the Financial Analyst.1965
  2. 2DISCLOSURE AS A STANDARD OF INCOME REPORTING.1953
  3. 3A Content Analysis of Sell-Side Financial Analyst Company Reports.1994 · 1 citations
  4. 4The Effect of Firms' Financial Disclosure Strategies on Stock Prices.1993 · 9 citations
  5. 5THE FUTURE OF FINANCIAL REPORTING .1954