The Components of Corporate Reporting
Originally, corporate reporting was comprised of financial reporting, which in turn consisted of financial statements, but over the years, it has extended considerably beyond the financial statements and even beyond the annual report to include a variety of interim reports, regulatory reports, and statutory reports. Also, there is reporting in news and other releases that provides information on important events affecting the company, such as strikes, information system intrusions, fires, and earthquakes. Closely related is reporting on corporate actions, such as dividend announcements, earnings announcements, and capital restructuring such as stock splits and stock dividends. And more recently, ...
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