Search results

This research note provides some practical advice on accessing financial reports on the internet and the collection of associated data for subsequent analysis. It will be of use to practitioners, academics, students and other researchers embarking on this kind of analysis for the first time. Suggestions are put forward to accelerate the effective collection of data.

Highlights a number of developments in Europe that have been important in the evolution of the relationship between the rules for computing profits for tax and accounting purposes. This will assist users in their understanding of European financial reports and will highlight areas where particular caution is required when analysing financial statements over an extended period. Recent changes in the UK are put forward as an alternative to breaking the tax link, and a possible avenue for promoting the harmonization of taxation as well as financial reporting.