Disclosure Overload and Complexity: Hidden in Plain Sight
Some users of financial information seem to have an insatiable appetite for more information. Others observe that finding the truly significant information among the volume of routine and otherwise uninformative information is a challenge.
Financial disclosure complexity and overload issues have been explored and debated by many individuals, groups and institutions. Our research into disclosure overload and complexity consisted of three major activities:
- Reviewing relevant academic and other literature
- Reviewing annual reports on Form 10-K filed by 25 FORTUNE 100 companies
- Sending a survey to 6,500 financial executives
This report was sponsored by:
Please Login to retrieve publication.