...-resilient economy identified by TCFD (2017) . Climate-related information Sustainability reporting Environmental accounting EU directive CSRD Investors Metrics PIEs In recent years, the European Commission (EC), jurisdictions and organizations have started to focus on non-financial...

..., on motives linked specifically to repurchases rather than income distribution, more generally. Design/methodology/approach The study uses a survey approach to capture the views on repurchases of corporate managers and investors. It supplements the survey data with secondary information about...

... to investors in predicting future earnings. Design/methodology/approach The paper uses the returns‐earnings regression model introduced by Collins et al. to examine the importance of CER for investors. It uses a sample of 889 non‐financial firms listed on the London Stock Exchange from 1996...

... for investors and managers. Volume 8 issue (iii), October 2007 The Journal of Applied Accounting Research 1 Financial Statement Analysis and Accounting Policy Choice Introduction The early years of the twenty first century have seen significant change in the accounting world. This includes the introduction...

... Investors Company analysis Complementary narrative commentaries of statutory accounts Complementary narrative commentaries of statutory accounts in annual reports of UK listed companies Dr Venancio Tauringana Bournemouth University Business School, UK and Dr Musa Mangena Bradford University School...