Mario Abela, Gather’s Corporate Reporting and Research Director will be attending the European Financial Reporting Conference in Fribourg, Switzerland on 2nd September. He along with fellow academics and finance professionals will form part of a panel which will discuss the recently issued ICAS Discussion Paper on ‘What is Performance?’.
The paper addresses the ‘concept of corporate performance and how it is reported, raising questions for debate and future research’. In an attempt to define and report on corporate performance, the ICAS paper looks to move on the debate rather than seek to wholly resolve the issue.
Although performance has been traditionally viewed in a financial sense, it is now being questioned as to whether or not it can really be captured in a single figure as it becomes even more complex to define.
‘The central argument is that we need to take a more holistic view of performance and look at how financial and non-financial information can be joined together more effectively’
Mario is a member of the ICAS Research Committee and contributes to their thought-leadership.