Improving company disclosures

The most interesting finding in a new PricewaterhouseCoopers (PWC) study of financial reporting by oil and gas companies isn't how much invest- ors wish they knew about companies but don't-although the void is large and interesting enough.The most interesting finding is instead the contrast between how well companies think they communicate with their owners and how poor in- vestors and analysts judge the effort to be.Of 39 senior oil company executives surveyed for PWC during November 2001 and March 2002, 52% consider themselves "proactive" in their communication with investors, according to a report PWC released last week. That means they initiate contact with investors as soon a...

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