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Note Disclosures in 10K Reports
Taylor, Lilliana; Free, Donna
Note disclosures are an important component of annual reports, but further research can illustrate how these disclosures differ across industries. Further research into 10K reports can reveal how companies use disclosures to fulfill conciseness and transparency recommendations when communicating with stakeholders. Analyzing recent 10K reports from samples of firms in different industries can reveal which note disclosures are most prominent, which industries disclose the most, and how prevalent specific types of disclosures, such as sustainability and contingent liabilities disclosures, are across a variety of firms. This analysis focuses on the notes to the financial statements, rather than any other accompanying information in the annual reports. Results can help establish a spectrum of transparency and disclosure behavior. Benefits from this research include a greater understanding of note disclosures across different industries so companies can compare themselves to competitors, related fields, and other firms in their supply chains. The primary beneficiaries of this research include external 10K preparers, who are typically Certified Public Accountants (CPAs), and internal firm management seeking to view annual reports in the context of their broader industries and the overall scope of 10K reports