The Footnotes Analyst aims to inform investors and analysts about financial reporting, equity analysis and equity valuation
Our objective is to:
The articles on The Footnotes Analyst are written by friends and former colleagues Steve Cooper and Dennis Jullens. We both worked at UBS Investment Research, where we provided advice on equity analysis, equity valuation and financial reporting to UBS analysts and institutional investor clients.
When Steve left UBS to join the International Accounting Standards Board in 2007 we said that one day we would publish our ideas ourselves. It has taken us a long time to get round to it, although we might have done it sooner had Steve not spent over a year after his retirement from the IASB trying – and largely failing – to reduce his golf handicap!
Despite our careers sometimes taking us along different paths, we have both spent most of our time involved in financial reporting and equity analysis in one way or another. We are passionate about these topics as well as in engaging with others about what interests us.
While this blog is primarily aimed at informing and educating investors and analysts, we hope it may also be of wider interest, particularly to the financial reporting community. Our focus is primarily on International Financial Reporting Standards .
Here is a little more about us. You can also look us up on Linkedin by clicking on the pictures.
Steve was a board member of the International Accounting Standards Board from 2007 to 2017. The IASB is the body that sets International Financial Reporting Standards (IFRS). He continues to be actively involved in financial reporting.
Prior to his time at the IASB, Steve was a Managing Director at the Investment Bank UBS and spent 11 years as head of their Valuation and Accounting Research team. Steve’s earlier career includes education and training, auditing and corporate finance.
Dennis currently teaches financial accounting, equity analysis and equity valuation at Amsterdam Business School, University of Amsterdam. He moved into academia in 2012 after 12 years in equity research at UBS, mostly in the Valuation and Accounting team.
Dennis has also been involved in accounting standard setting, being a past member of advisory committees for the IASB and EFRAG – a body that supports the European Commission. His earlier career includes various other roles in investment banking.