Investor view: Insights from the investor community

PwC's Investor view series provides preparers of corporate reports with insights from our ongoing dialogue with the investment community.

These points of view focus on the areas that are of most interest to analysts and investors.

Browse PwC's Investor view catalogue

What does the future hold for quarterly reporting?

January 11, 2016

In this Investor view, we hear both sides of the argument for and against quarterly reporting as investors tell us what companies should consider as they think about the future of their reporting to the market. 

What should company boards be thinking about as they prepare their viability statement disclosures?

June 18, 2015

This PwC Investor view report gives suggestions on how to get the most out of your viability statement disclosures.

Corporate performance: what do investors want to know?

July 21, 2014

Understanding the needs and opinions of investment professionals is crucial if management teams are to prepare truly useful financial reports and accounts. PwC has conducted a series of surveys of investment professionals aimed at maximising the effectiveness of corporate reporting.

Investor view - Return on capital employed

March 19, 2013

Investors tell us that assessing return on capital employed is often a crucial part of their analysis of company performance and stewardship. In this "Investor view", we look at some improvements to disclosures that could help investors and benefit companies.

Investor View - Seven principles for risk disclosures

January 17, 2013

The Financial Stability Board’s enhanced disclosure task force has published its recommendations on how banks can improve their risk reporting. While the report is aimed at the banks, the key messages can be applied across all sectors. In this "Investor view", PwC looks at how all companies can apply these principles to their risk reporting.

Investor View - Are you giving investors the comfort they need?

October 11, 2012

PwC’s publication ‘Assurance today and tomorrow’ shares the views of investment professionals on the value of audit today and their practical suggestions for management, audit committees and auditors on how assurance might evolve in the future.

Investor View - Banking regulatory disclosures

September 10, 2012

Analysts and investors in the banking sector have identified a number of areas where they are frustrated with current reporting of regulatory capital and liquidity . This ‘Investor view’ looks at some areas that banks might address.

Investor view - Disclosures about the impact of the eurozone crisis

June 26, 2012

Analysts and investors tell us about a number of areas where they are frustrated with current corporate reporting around the uncertainty in the eurozone and suggest some improvements that could be made to annual report disclosures.

Investor View - Why is use of clear language important in financial statements?

May 29, 2012

Investors often tell us they don’t necessarily want more information in financial statements but more useful information. They cite among their frustrations boilerplate accounting policies and a lack of useful commentary in the notes. In this ‘Investor view’, we look at the investors’ concerns and simple ways entities can address them.

Investor view - Improving disclosures of foreign exchange and hedging

May 26, 2012

Investors want to be able to forecast a business’ future cash flows. But they tell us that disclosures around foreign currency and hedging can make that task a challenge. In this "Investor view", we look at what improvements to disclosure could benefit companies.

Investor View - How to win the competition for capital

April 01, 2012

In this investor view, we bring together the key messages on cash and debt reporting that we hear from investors, and describe how management can improve their voluntary disclosures to better communicate with the capital markets.

Investor View - What are the key issues on banking analysts’ minds?

March 01, 2012

Analysts and investors in the banking sector have identified a number of areas where they are frustrated with current corporate reporting, and some improvements that could be made to disclosures in the annual report. This ‘Investor view’ looks at some areas that banks might address.

Investor View - How could companies in the Retail & Consumer sector improve their disclosures?

February 01, 2012

Analysts and investors in the Retail & Consumer sector have identified a number of improvements that could be made to disclosures in annual reports. In this ‘Investor view’, PwC’s R&C leader in the UK Mark Gill looks at how companies in the sector could answer these needs.

Investor View - Changes investors would like to see in an audit

January 01, 2012

We asked investment professionals, including corporate governance specialists, for their views on how well audit currently serves their needs and how it might evolve in future. This ‘investor view’ highlights some of the key findings.

Investor View - Reconciliations: linkage within financial statements

December 01, 2011

Investors and analysts use various types of reconciliations to help them understand the underlying performance of a business. These are important when modelling the business and predicting financial performance – but only if the disclosures provided are useful. This edition of ‘Investor view’ looks at what reconciliations the investment community wants to see and how disclosures could be improved.

Investor View - Operating segments: improving disclosure from the bottom up

November 01, 2011

The area of disclosure that is most likely to generate a heated debate among investors is the quality of segment reporting. Analysts tell us that this essential building-block for all valuations analysis is the area that offers the greatest opportunity for management to differentiate themselves from their peers – and is all too often the area cited as the ‘biggest gap’ in the information set provided by management today. In this ‘Investor view’, we investigate why.

Investor View - Merger and acquisition disclosures

October 01, 2011

This ‘Investor view’ examines some of the areas commonly cited by investment professionals as offering opportunities to improve the effectiveness of disclosure in this critical area of reporting.

Investor View - Cash flow disclosure: is there enough?

September 01, 2011

Cash flow disclosures, including the cash flow statement and supporting notes, are clearly important to investment professionals. However, investors tell us that the existing requirements do not provide a full picture. Both the cash flow statement and the supporting notes are frequently cited as areas in which additional information would be useful. This ‘Investor view’ looks at areas in which disclosure of cash flow information could be improved.

Investor View - Narrative reporting: cohesiveness of ‘the story’

August 01, 2011

The figures presented in the annual report tell us about the entity’s financial performance in the year, but numbers alone are not enough. Investors also rely on the accompanying narrative to understand the complete picture. This ‘Investor view’ looks at some of the ways management can improve the cohesiveness of the messages delivered in the annual report.

Investor View - Spotlight on accounting policies

July 01, 2011

How clearly do your financial statements communicate the reality of your accounting policies to users? This „Investor view‟ highlights some opportunities for improvement in these disclosures suggested by a number of senior investment professionals.