Views on improving the integrity of global capital markets

Ongoing Disclosure

Study Examines the Impact of Reporting Frequency

CFA Institute Study of UK companies found that companies still invested for the long term even after they were required to start reporting on a quarterly basis.

Forward-Looking Information in Financial Disclosures — Necessary to Disclosure Effectiveness

Sandra Peters, CPA, CFA, offers investor perspective in debate over forward-looking information in companies’ financial disclosures.

European Bank Asset Quality Review: What We Now Know and Unanswered Questions

Initial assessment of results confirms that EU bank balance sheets were overvalued in recent years because of delayed loan write-downs.

FASB’s Proposed Disclosure Framework Needs Shoring Up

CFA Institute supports FASB’s goal of an overarching disclosure framework, but thinks more consideration of its presentation is needed to best communicate the concepts it intends to convey.

SEC Disclosure Effectiveness Initiative: Investors Seek Clarity on Forward-Looking Information

Artificial boundaries regarding where to provide additional forward-looking information limits needed improvements to financial reporting information.

Will EU Bank Asset Quality Review Boost Transparency, Investor Confidence?

Bank investors and other industry watchers are eagerly awaiting the findings, due in October.

How to Produce Clear, Concise Annual Reports

Financial Reporting Lab pointers for corporate reports are in line with CFA Institute disclosure recommendations, with one exception.

Investors to Public Companies: Disclose and Justify Political Contributions

As SEC weighs proposed political donation disclosure requirement, a CFA Institute survey finds support for such donations as long as public companies disclose them.

Financial Reporting: Making It More Effective for Investors

CFA Institute proposes framework to enhance effectiveness in financial reporting.

What Investors Need to Know about Accounting for Joint Ventures

What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?

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