Considers why the EU launched its own consultation process for IFRS 8 and the likely impact on the content of segmental disclosures by listed companies
Financial reporting research reports and briefings
Many of the following research publications are available free of charge in soft or hard copy. For more details and to download, click on the individual title.
This publication analyses the impact of information transfers between countries and the effect this has on investor earnings and stock price.
Briefing - Understanding the earnings reporting practices of UK firms and their interactions with analysts’ earnings forecasts
Reporting financial performance is a topical and important policy issue. This briefing looks at the findings of research on the impact of FRS 3.
The primary objective of this study is to investigate how the level of discretion and guidance in the reporting environment affects the quality of narrative disclosures in corporate annual reports.
Briefing - Managing interest rate risk and foreign exchange risk: disclosure of objectives, policies and procedures
Investigates the ways in which companies report their objectives, policies and processes for managing interest rate risk and foreign exchange risk.
Examines pension accounting and, in particular, its effects on the results and financial position of the sponsor of a defined benefit pension plan.
This study examines the various information sources and channels of communication used by the stakeholders of a large listed company.
This report explains and analyses the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors, using content analysis and interviews.
Investigates the views of finance directors on the costs and benefits of corporate communications.
The study investigates whether the Lamont US results translate to the UK and extend UK research on the subject.