20 hours ago
- Business
- Wall Street Journal
Quarterly Reports Are Written for AI
Every quarter, public companies publish a section of their financial report called Management Discussion and Analysis, or MD&A. It's where management explains the financial results in plain language—what happened, why it happened and what might come next. The annual report's version is the most detailed, often written or approved by the board itself.
But something has changed. These reports are no longer written only for investors. They are now crafted with algorithms in mind.
