Investor perspectives on reporting: 5 things you need to know

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.


What do investors want from financial reporting? Listen to this week’s podcast to find out.

What do investors and analysts really want to learn from your financial statements? And what are their areas of focus? We answer those questions (and more) from our investor outreach on this week’s episode. PwC director Gregory Johnson joins Heather Horn to discuss what’s on the minds of investors, including:

  • 5:05 - An important part of adoption of new accounting standards is disclosures; so, how do disclosures tie into what investors are looking for? Gregory highlights the opportunity that companies have to tell their own story and better inform the market.

  • 8:04 - What disclosures are investors focused on? Gregory discusses the investor feedback surrounding risks and uncertainties and the ways companies and preparers can ease concerns.

  • 11:26 - All areas of reporting require judgment, but what are the recurring judgments the investment community cares about most? Gregory provides details on segment reporting and non-GAAP measures.

  • 16:51 - What are the other focus areas being discussed in the investment community? Gregory helps us understand the differing views on share repurchase programs.

  • 20:11 - What do investors think of the recent SEC proposal on earnings releases and quarterly reporting? Gregory shares insights from the investment community on the frequency of reporting.

About our guest

Gregory Johnson is a director in PwC's National office with a primary focus on investor engagement. In this role, Gregory builds relationships with investors, analysts, and governance professionals to gain insights into their views on corporate reporting, industry trends, regulatory developments, and other issues that may impact investment decisions.

About our host

Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

Follow us