Smith, Susan; van der Heijden, Hans - In: Journal of Applied Accounting Research 18 (2017) 1, pp. 63-86
Purpose The purpose of this paper is to examine analysts’ evaluations of usefulness of KPIs disclosed by UK corporates. The disclosure of KPIs, both financial and non-financial is driven by legislation in the form of the Companies Act 2006. The paper considers two of the key concerns raised...
