Pan-European study of financial information usage

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • Scotland Image

28 Oct, 2014

The European Financial Reporting Advisory Group (EFRAG) and the Institute of Chartered Accountants of Scotland (ICAS) are looking for users of financial statements that make investment decisions to participate in a study on the usage of financial information.

In December 2013, EFRAG and ICAS published the results of a literature review on the use of information by capital providers. One of the conclusions of the literature review was that not much direct evidence exists on how financial statements are used by major capital providers. Therefore, EFRAG and ICAS have decided to sponsor an empirical study on the use of financial information by professional investors. The study aims to inform the debate on the IASB Conceptual Framework by assessing professional investors' opinions of financial reporting information. For the study, EFRAG and ICAS are looking for users who are either currently working, or have had experience in the recent past, as buy-side analysts, fund managers or, by other means, have had experience with investment decisions.

Please click for more information on the EFRAG website.

Note: On 16 December 2014 EFRAG and ICAS have extended the interview period for the study to the end of February 2015.

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