Bridge over ocean
1 July 2013 Position Paper

Financial Reporting Disclosures:

Investor Perspectives on Transparency, Trust, and Volume

  1. Mohini Singh, ACA
  2. Sandra J. Peters, CPA, CFA

Several initiatives are under way to reform financial reporting disclosures. CFA Institute believes that because investors are the main consumers of financial statements, their perspectives on the effectiveness of current disclosures and how disclosure reform can best be effected are essential. Accordingly, we have developed this report to provide the investor viewpoint.

Financial Reporting Disclosures: Investor Perspectives on Transparency, Trust, and Volume View the full article (PDF)

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