(US) Accounting standards or laws to publish annual budgets

Companies listed in the U.S. stock market are not required by the accounting standards or by law to prepare and publish annual budgets. Federal, state, and local governments, on the other hand, are required by law to publish their annual budgets. Discuss whether there should be an accounting standard or law requiring public companies to prepare and publish their annual budgets. What are the pros and cons of publishing companies’ annual budgets?