Brussels, Belgium, July 25, 2016 --(PR.com
)-- The literature review will be performed by a team of academics from different parts of Europe. One of the purposes of the literature review is to find out what information users of financial statements find useful in order to be able to base standard setting on facts rather than beliefs about what information is useful.
The study aims to inform the debate on conceptual framework by assessing professional investors’ opinions of financial reporting information. Improved understanding of such issues can assist in the efficient allocation of capital, yet to date, research in this area is relatively limited.
For this study, Grant Becker Associates 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.
The participants will be interviewed based on a short fictional case study. The interview will take around 45 minutes and does not require any preparation time or specific knowledge of accounting standards.
Having a better understanding of the information usage, processes and needs should allow standard setters to take user needs into account in an evidence-based standard setting process. Grant Becker Associates therefore believe that the study is important and hope to hear from users meeting the criteria above who will be willing to participate in the study.