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Over 550 investment professionals gave us their views on the quality and their preferred frequency of corporate reporting. They told us the quality of reporting is key to their investment analysis. But they think companies could improve their reporting, particularly for non-GAAP and sustainability measures.
Investors like companies to report full financial statements and other quantitative information regularly. But they’d like companies to report qualitative information less often, unless something changes in the business.
(PDF, 1.7mb)