Market value: Professional investors’ views about financial reporting in Canada
Learn about the outcomes of interviews with professional investors on the financial and non-financial information they use, their views on non-GAAP measure and what they believe could be improved in financial reporting.
When making investment decisions, investors value formal financial reports, including the financial statements, Management’s Discussion and Analysis (MD&A), annual information form (AIF) and management proxy circulars.
Our report, Market Value: Professional Investors' Views about Financial Reporting in Canada, co-sponsored by PwC and Veritas Investment Research, summarizes insights from one-on-one interviews with 30 professional investors, including chief investment officers, portfolio managers and buy- and sell-side analysts.
You will learn about their views on:
- the transition to International Financial Reporting Standards (IFRS)
- how they use financial reports
- the information they use in decision-making
- non-generally accepted accounting principles (non-GAAP) measures
- the areas of reporting that should be improved