Information for Better Markets reports

Growth, development and accounting: seeing the bigger picture

What role does accounting play in promoting economic growth? What does history tell us about this and what lessons can be learned for the future?

What's next for corporate reporting: time to decide?

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.

Incentives and institutions in accounting: Thinking beyond standards

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.

Long-term investment and accounting

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.

SME accounting requirements: basing policy on evidence

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.

IFRS reporting: lessons learned

Lessons learned from the EU's experience of using IFRS to provide insights and recommendations for jurisdictions considering using or extending the application of IFRS.

The Effects of Mandatory IFRS Adoption in the EU

The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research reviews academic research into the effects of mandatory adoption of IFRS in the EU and summarises what it tells us about the costs and benefits of adoption.

Financial Reporting Disclosures: Market and Regulatory Failures

This report in the Financial Reporting Faculty’s Information for Better Markets series examines the problems of disclosure in financial reporting and proposes a package of reforms (December 2013).

Reporting business risks

Reporting business Risks: Meeting Expectations analyses problems with risk reporting and recommends how it can be improved in practice.

Business models in accounting

This Information for Better Markets report argues that financial reporting should both reflect a firm’s business model and provide a reality check on the model and its execution (December 2010).