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- Corporate governance and wealth creation
 - Moxey, 2004. This research reveals the opinions of chairmen and finance directors of listed companies: (a) on the purpose of corporate governance, (b) on the influence of good corporate practice on aspects which are linked to the creation of wealth, (c) on their attitudes to the revised Combined Code (2003) and (d) on which aspects of corporate governance are most important to their companies. (Ref: ORP-37)
- The Operating and Financial Review: A Catalyst for Improved Corporate Social and Environmental Disclosure?
- Owen, Shaw and Cooper, 2005. Social and environmental issues fall within the ambit 'consider’, rather than compulsory Operating and Financial (OFR) content. So has the opportunity been missed for corporate disclosure of information regarding the social environmental impact and policies of the business? This report discusses the views of UK big business. (Ref: RR-89)
- Shareholder Primacy in UK Corporate Law: An Exploration of the Rationale and Evidence
- Collison, Cross, Ferguson, Power and Stevenson, 2011. The aim of the research project was to examine the rationale for the traditional business objective in the UK, which is the maximisation of shareholder value (MSV). The project included an analysis of relevant aspects of the Company Law Review (CLR) process in the UK, which ultimately led to the Companies Act 2006 and which determined that shareholder primacy would be maintained as a key principle of UK company law. The CLR had raised the central question: ‘in whose interests should companies be run?’ and put forward two alternatives: one based on shareholder primacy, and the other based on balancing the interests of a range of stakeholders. The two alternatives were described as ‘enlightened shareholder value’ and ‘pluralism’. (Ref: RR-125)
- The Management of Tax Knowledge
- Hasseldine, Holland and van der Rijt, 2010. This research focuses on the process of the management of tax knowledge within companies. Taxation influences operating and financing decisions by the direct imposition of a tax charge and indirectly though associated compliance costs. However, effective tax knowledge management can allow companies to reduce the adverse effects of taxation. This study of the process involved will be of direct relevance to tax payers, tax practitioners and policy makers. (Ref: RR112)
- The impact of electronic business on accountants: a shareholder value perspective
- Phillips and Kirby, 2002. While there is growing interest in e-business, there is no widely accepted framework that outlines what accountants need to do – as individuals in businesses and as a professional group – to succeed in an e-business environment. This study provides a starting point for those accountants who wish to broaden their role from balance sheet accounting to strategic accounting. (Ref: RR-76)
- Half the story: progress and prospects for the operating and financial review
- Rutherford, 2003. This report reviews the progress made (at the end of 2002) in the development of the Operating and Financial Review (OFR) in practice within the UK. It examines the implications of current practice for proposals for reform in the UK, including the Accounting Standards Board's (ASB's) draft revisions to its existing guidance and the recently published draft Companies Bill provisions covering a statutory OFR. It also examines the implications of current practice for preparers seeking to improve their narrative reporting. (Ref: RR-80)
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