In January 2012 The Institute of Chartered Accountants of Scotland (ICAS) and the European Financial Reporting Advisory Group (EFRAG) invited expressions of interest to undertake a literature review on the use of information by capital providers.
EFRAG and ICAS are commissioning this literature review to serve as a sound platform for future research and deliberations on the use of information by capital providers and the future evolution of financial statements. The objective of financial reporting is based on satisfying users’ needs. As the length and complexity of financial statements continue to grow, the debate about the usefulness of financial statements intensifies. The aim of the commissioned literature review is to identify, consider and evaluate the existing evidence on the use of information by capital providers for decision-making, including assessing stewardship. The findings should serve to inform future standard setting activities.
ICAS and EFRAG are pleased to announce that the contract to undertake this review has been awarded to the following team:
- Mark Clatworthy, University of Cardiff
- Stefano Cascino, London School of Economics
- Beatriz García Osma, Autonoma University of Madrid
- Joachim Gassen, Humboldt-Universität zu Berlin
- Shahed Iman, Warwick Business School and
- Thomas Jeanjean, ESSEC Business School, Paris
The project is due to complete in late 2012/early 2013.
For further details, please download the research flyer.
Please contact the ICAS Research Centre with any queries by emailing research@icas.org.uk or phoning +44(0)131 347 0237.