What does the future of corporate reporting look like, what are the opportunities and challenges and where are the barriers to change? This report captures the views of key stakeholders on the topic, puts forward principal policy options and invites further debate.
Access webcasts of presentations from the Information for Better Markets Conference, December 2016, on the theme of ‘Private company financial reporting’.
We look at the principal factors that affect financial reporting outcomes and the degree to which these are the product of the surrounding institutions and on the incentives that affect individual firms and their managers.
This report looks at the evidence on whether financial reporting encourages short-termism and asks whether it would be possible for financial reporting to provide better information on long-term performance.
Access webcasts of presentations from the Information for Better Markets Conference, December 2015, on the theme of ‘Accounting for M&A: strategy, management and financial reporting’.
This report looks at the costs and benefits of regulating SMEs’ financial reporting, at why SMEs may require a different regime from other businesses, and at what research can tell us about these questions.
The 2015 PD Leake lecture was given by Professor Ray Ball, Chicago Booth Business School. Mary Tokar, member of the IASB, gave a practitioner response.