Abstract
This report presents findings from an interview-based study of capital market actors’ use of interim and annual reports. We would like to thank all interviewees who generously took time to share their practices, experiences and views with us. Without you, this research would not have been possible. The study was initially conceived following discussions with representatives of the Swedish Enterprise Accounting Group (SEAG), a group within the Confederation of Swedish Enterprise. The Confederation of Swedish Enterprise has kindly supported the research by financing direct outlays for travel and transcriptions. However, all conclusions are our own.