Note(s): The table presents estimations from pooled ordinary least squares (OLS) regressions that examine the relationship between Economic Policy Uncertainty (LnEPU) and corporate disclosure quality. The dataset comprises firm-year observations with complete values for all variables from 2001 to 2022. Column (1) reports the association between LnEPU and the Financial Statement Divergence (FSD) Score, which serves as a proxy for mandatory financial reporting quality. Columns (2) through (5) analyse various dimensions of MEFs, a form of voluntary disclosure. These include the Number of Forecasts (column 2), Precision (column 3), Specificity (column 4), and Horizon (column 5) of forecasts issued by management. Control variables consist of firm-specific and market-related factors. Firm fixed effects (based on Gvkey) are included in all models, with the coefficients for firm fixed effects suppressed for brevity. The coefficients related to firm fixed effects are suppressed in the respective columns for brevity. All models include a constant term. Robust standard errors are presented in parentheses and are clustered at the establishment level. Symbols such as ∗∗∗, ∗∗, and ∗ denote statistical significance at the 1%, 5%, and 10% levels, respectively. All variables are defined in  Appendix 1