The journal of the Financial Reporting Faculty, By All Accounts, with topical features and commentary from experts helping to put financial reporting into context.
This research report aims to widen the scope of user needs research in two key directions.
European cross-border information transfers and the impact of accounting standards regime changes.Earnings news released by one firm has been shown to impact the stock price of non-announcing peer-group firms. Information spillovers from one firm and to others are known as information transfers. This publication analyses this phenomenon.
This report is based on a series of comprehensive interviews with several G4+1 participants and embellished by publicly available accounts of G4+1 activities.
The report brings together the key findings from five individual studies addressing the role of leasing in financing decisions and the accounting treatment of leasing
This briefing examines two related objectives: why did the EU launch its own consultation process for IFRS 8 and what might the likely impact of IFRS 8 be on the content of segmental disclosures by listed companies?
Comparing narrative outcomes from alternative regulatory regimes. This study compares and contrasts narrative reporting practice in the UK and the US at a time when the natural regulatory settings for narrative reporting provide the most informative comparison in relation to the IASB debate.
This final report builds on the interim report, Through the eyes of management: a study of narrative disclosures published in June 2002.
Consistent with prior research into ICR, the study used a tripartite definition of IC, which separates IC value drivers into internal (structural) capital, external (relational) capital and competence (human) capital.