A company's communication of financial information to people outside of the company. Financial reporting includes the following: the notes to the financial statements, updates on earnings, quarterly and annual reports to stockholders, and financial information posted on a corporation's website.
How to Identify Author
Individual author(s) specified in by line. If specific individuals are not identified use the company name in general. This will typically be found at the start of the document in the title, its headers or footer, or its cover page.
How to Identify Publisher
In this case the publisher is likely to be the company, or its regulatory agency.
Node Naming Convention
Use title as provided.
Related Content Types
Securities and Exchange Commission (SEC) Filing