Introduction to the Handbook on the Financial Reporting Environment

Weili Ge, Allison Koester and Sarah McVay

A chapter in Handbook on the Financial Reporting Environment, 2025, pp - from Edward Elgar Publishing

Abstract: Information about a company's performance is a critical input to the efficient allocation of resources. Accounting, “the language of business,” lies at the heart of this process by synthesizing and structuring information in a practical way, thereby enabling users to make informed decisions. This handbook offers a framework for understanding today's financial reporting landscape, focusing on how information is generated, validated, and used. Within this framework, the handbook walks the reader through core aspects of the financial reporting process while highlighting the interconnectedness of distinct aspects of the financial reporting environment. Key insights from relevant academic research are discussed in an intuitive manner. Readers will gain an appreciation for financial reporting, which is not only intriguing but also critically important to society at large, extending beyond accountants and financial professionals.

Keywords: Financial reporting environment; Financial accounting; Accounting information; Managerial discretion; Decision-making (search for similar items in EconPapers)
Date: 2025
ISBN: 9781800888678
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