I discuss the role that the financial reporting system plays in facilitating the security price system. Security prices are important and the primary objective of financial reporting is to provide investors with information that they can use when valuing companies and the securities that they...

This chapter provides an overview of current developments in the accounting, reporting, and assurance of business and human rights (BHR). The chapter begins with a brief description of the different strands of accounting practice, including the different types of accounting information and...