Financial Reporting and Business Communication Centre

The Financial Reporting and Business Communication Centre (FRBC) is a group of researchers based at the University of Bristol’s School of Economics, Finance and Management. Our intentions are to pursue internationally recognised high–quality research in the broad area of Financial Reporting and Business Communication.  It was set up in 2009 and works closely with the Financial Accounting and Reporting Special Interest Group of the  British Accounting and Finance Association (BAFA). Researchers within the team adopt a variety of research methods - both qualitative and quantitative - into a broad range of contexts such as the history of accounting, social and environmental accounting, financial reporting, public sector accounting and analyst communications.

A special feature of the Centre is the annual conference which has been held at Bristol since 2009.  This is recognised internationally as the leading conference globally in its area. The 17th conference, to be held in July 2013, will address key areas of interest to accounting academics and practitioners and includes:

  • The effectiveness of financial reporting standards
  • The role financial reporting plays in capital markets and in corporate governance
  • The purpose of the modern corporate report in the light of the current financial crisis
  • How financial reporting contributes to financial stability
  • Current and future reporting frameworks for risk/environmental disclosure.
  • Carbon accounting and reporting.

Members of the Centre also work with members of FARSIG to organise a Symposium in January every year.

The following are members of this group: Mike Jones (Director), Sheila Ellwood, Matt Bamber, Tamer Elshandidy, Tuan Ho, Yingfa Lu and Colin Zeng.

Professor Mike Jones (Director)

Mike has done extensive work on the misuse and abuse of accounting narratives and graphs in annual reports. He has written a book on Creative Accounting, Fraud and International Accounting Standards. He is also interested in social and environmental reporting and in the history of financial accounting and reporting.

Professor Sheila Ellwood

Sheila's interests focus on public service financial reporting; she is particularly interested in the application of commercial accounting regimes to government, NHS and social enterprises. She supervises doctoral students researching social value and performance reporting.

Tuan Ho

Tuan’s research includes studies on how financial analysts use information obtained from corporate financial reports in their stock recommendations and valuation, and how financial analysts react to companies’ strategic disclosure. He is also interested in the impact of IFRS adoption and the use of fair value accounting on financial analysts’ forecasts. Besides the research on financial analysts, Tuan’s current research projects also examine the value relevance of financial reporting in emerging markets.

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