Citigroup 4月11日超长篇，104页。这个视角的分析当下还是蛮少见的。
　　With this report we launch coverage of Accounting and Governance（A&G）matters for investors—We start with some general points on how we view accounting and governance，then look at developments in these as well as wider aspects of corporate reporting and how this all interacts with investor stewardship.We then introduce ten developing themes that we will be watching over the coming months.