• Service: Audit
  • Type: Press release, White paper
  • Date: 2/26/2014

Disclosure in the balance: Investors' perspective on information sharing 

Adequate disclosure is critical to the efficiency of capital markets. Disclosure comes at a price—to investors, it is a cost of effort, time, and understanding. Disclosure expansion reflects increased complexity in markets and transactions, as well as in response to serial, high-profile business and market failures. Investors’ have differing perspectives on how disclosure may be made more efficient and effective.
This paper focuses on the significance of disclosure volume to professional investors. It also explores recent trends and developments on the disclosure front by reporting on interviews with multiple professional investors and looking at responses to recent standard setting and regulatory disclosure initiatives.