Financial Information Analysis, 2nd Edition

In the book Financial Information Analysis, Philip O’Regan addresses the nature and role of accounting information in modern society and, in particular, focuses on the company annual report. He places the discussion and analysis of the information contained in the annual report in as broad a context as possible.

Readers are reminded of the need to gather additional information in order to properly appreciate the significance of the financial information being interpreted.  Additional insights about companies, markets and information dynamics in general, will often be critical.

The text begins with an identification and discussion of the various contexts within which corporate financial communication should be considered.  The intention is to challenge readers to consider the various forces and influences that have conjoined to produce financial information in the forms in which it currently emerges.

Separate chapters are devoted to regulatory and legislative contexts; conceptual context; theoretical context; governance context.  In discussing these, particular attention is paid to international issues and developments.