The study looked at whether disclosing certain financial information in a specific way is helpful for investors. They focused on two types of financial items that are not included in regular profit reports but are shown in a separate statement. The researchers found that these separate disclosures did not provide any extra useful information to investors. They also found that the value of these items did not increase in importance after the new disclosure rules were put in place. Overall, the study suggests that the new rules requiring this extra disclosure may not be necessary.