The quality of corporate reporting is 'good', according to the latest Financial Reporting Review Panel annual report, but smaller listed and AIM-quoted companies need to improve further. The findings are based on a review of 301 reports and accounts for a one-year period ending 31 March 2011. During that period, a third (141) of companies were asked to provide further information or explanation, and four companies were the subject of a public announcement indicating wider concerns.
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