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About "PwC Investor Resource Institute"

PwC's Investor Resource Institute seeks to add value to investors' decision making processes by sharing PwC’s insights and educational materials regarding markets, industries and corporate governance, thereby strengthening their understanding of the information available to them.

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Article archive

  • Shareholder activism: Are you prepared?

    3/26/15 | PwC Investor Resource Institute

    PwC’s report, Shareholder activism: The who, what, when, & how, and supporting materials, explains shareholder activism and how your company can prepare and respond.

  • Webcast
    High Frequency Trading and Dark Pools: What do you need to know about their impact on the capital markets? - February 3, 2015

    1/13/15 | PwC Investor Resource Institute

    Please watch a replay of our webcast where we explore the issues highlighted by recent public policy debates around high frequency trading and dark pools.

  • Investor Exchange 2014: Sharpening the impact of the institutional investor

    11/13/14 | PwC Investor Resource Institute

    In October 2014, institutional investors, corporate officials, and governance specialists came together at PwC’s second annual Investor Exchange. The goal: to exchange ideas, discuss important issues, and find opportunities to collaborate in the future.

  • How investors are shaping corporate boards today and into the future

    10/22/14 | PwC Investor Resource Institute

    Successful investors continually look around the corner to anticipate the next challenge and the next opportunity, both today and tomorrow. And investors expect the companies they invest in to be similarly forward thinking. So what’s important to investors, and what do they expect of corporate directors? Our second annual survey takes a look.

  • Non-GAAP financial measures: Investor and analyst perspectives

    8/6/14 | PwC Investor Resource Institute

    Companies often use non-GAAP financial measures to provide insights into their business. Investment professionals share their perspectives on the value to investors, their effect on transparency, and perceptions on management.

  • What investors need to know about cybersecurity: How to evaluate the investment risks

    7/31/14 | PwC Investor Resource Institute

    Cybersecurity is more than just a technology issue in the back office; it's a critical business issue that can dramatically impact a company's competitive position. Learn what leading practices are available to investors to determine if a company is reasonably prepared to weather the storm of a cyberattack.

  • Disclosing cash held offshore (Insights from the Investment Community)

    3/17/14 | PwC Investor Resource Institute

    In our discussions with members of the investment community, they noted that income tax issues are very important to their analyses and they desire more transparency into the impact of income tax related decisions on companies’ financial reporting.

  • Heard at the forum: Five provocative things

    1/10/14 | PwC Investor Resource Institute

    In early December, institutional investors and governance specialists got together in New York City at Stanford’s Institutional Investors’ Forum, co-hosted by PwC’s Investor Resource Institute. What are the big issues on investors’ minds?

  • Investor Exchange 2013 highlights

    10/22/13 | PwC Investor Resource Institute

    Investors are more interested than ever in understanding the risks that today's companies face. Read what investors had to say at PwC's inaugural Investor Exchange.

  • PwC’s 2013 Investor Survey

    9/25/13 | PwC Investor Resource Institute

    What most concerns investors? What do investors expect of corporate directors? How do investors view the current quality of corporate disclosures? We asked investors about these issues, and the message received is clear: Investors want to know more about the risks that companies have identified, and how they are managing them. And investors are looking for more information.

  • Accounting changes - Pensions (Insights for the investment community)

    5/30/13 | PwC Investor Resource Institute

    Given the accounting method typically used by companies to report the effects of plan changes, several have made a discretionary change in how they account for their pension plans to increase the transparency of their accounting and improve their financial reporting.

  • Non-GAAP measures (Insights from the Investment Community)

    4/15/13 | PwC Investor Resource Institute

    Companies in the United States typically follow generally accepted accounting principles (GAAP) when preparing financial statements. A non-GAAP measure is defined as a measure that excludes (or includes) amounts that are included (or excluded) in the most directly comparable measure calculated in accordance with GAAP. Read why members of the investment community find non-GAAP measures useful.

  • The audit (Insights from the Investment Community)

    4/15/13 | PwC Investor Resource Institute

    Accurate and reliable financial statements are essential to the effective functioning of the capital markets. To that end, auditors play an important role by executing independent and objective audits of the financial statements that are prepared by management.

  • Management’s Discussion and Analysis (Insights from the investment community)

    3/5/13 | PwC Investor Resource Institute

    The MD&A requirements call for a discussion of: the historical financial results for the period covered by the financial statements (typically three years), liquidity, capital expenditures, off-balance sheet arrangements, contractual obligations, and known prospective information. They also encourage management to describe matters that are most significant in the company’s circumstances and to avoid boilerplate discussions.

  • Segment footnote disclosures (Insights from the investment community)

    2/28/13 | PwC Investor Resource Institute

    US accounting standards require public companies to disclose, in their financial statement footnotes, segment data based on the “management approach,” under which investors are provided with a view of the business through the eyes of management. Read more in this edition of Insights from the investment community.

  • Demystifying the audit

    2/20/13 | PwC Investor Resource Institute

    This Insights for the Investment Community explains what the auditor does, what the auditor does not do, and how to better understand the audit opinion.