In China, companies have their own unique emphasis when reporting social information. This briefing explores how the executive managers of leading Chinese companies perceive corporate social responsibility and why they report on CSR-related issues.
Motivated by the concern of some that fair value accounting and its implementation can make firms’ businesses appear more volatile than they actually are, this research briefing uses UK investment trusts to probe the relationship between stock price volatility and the volatility of fair value earnings.
This briefing provides evidence of how and why firms incorporate subjectivity into the performance evaluation process. The findings reveal more about the ‘hidden’ layers of subjectivity in what are often construed as objective performance measurement and reward practices.
Lists all of ICAEW's current and historic thought leadership work as well as academic reports funded by ICAEW's Charitable Trusts.
This research report provides insights into the use of the LLP form and how this legal form has been widely utilised in small business and new venture creation.
This research report looks at how leading companies are dealing with the additional information needs required in order to manage the issue of sustainability.
The report offers insights into a number of regulatory issues confronting the auditing profession in the UK.
This briefing uses the events surrounding the establishment of REITs in the UK as a setting to examine the ability of markets to interpret tax related events and disclosures.