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Governance research
- RR80 - Half the Story - Progress and Prospects for the Operating and Financial Review
- 03 Feb 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.
- ORP37 - Corporate Governance and Wealth Creation
- 21 Nov 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.
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