Differential disclosure

Differential disclosure

The practice of reporting conflicting or markedly different information in official corporate statements including annual and quarterly reports and 10-Ks and 10-Qs.

Differential Disclosure

The practice of a publicly-traded company placing contradictory earnings information on two different reports, especially so as not to have the discrepancy discovered.
References in periodicals archive ?
omitting earnings per share and segment data for private reporting entities under both the IASB and FASB standards) have been directed only at differential disclosures.
We want to hear in a focused way from people in small business, and the users of small business financial information and the auditors of small businesses, to understand exactly how they see things, to what extent there should be at the least differential disclosures and the like.
Opportunity exists for both positive theory and capital market studies to assess the characteristics associated with differential disclosures within these reporting standards, as well as bond market reactions to the information contained therein.
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