Corporate managers tend to view labor unions as presenting substantial operational threats, as strikes can disrupt production and lead to stockouts. Therefore, managers make decisions to mitigate such risks, and they use various strategies including providing pessimistic disclosures to preserve their bargaining power against labor unions. One important way ... 阅读更多

Executives at manufacturing companies have many ways to express how they expect their organizations to perform. Indeed, they regularly issue forecasts that spell out how they see the future unfolding. These forecasts often include predictions about a wide range of variables, which include economic conditions, market trends, customer behavior, and company ... 阅读更多