Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983Routledge, 04/09/2020 - 396 من الصفحات This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure. |
المحتوى
| 1 | |
| 17 | |
Chapter 3 Views on Voluntary Financial Reporting in the Netherlands | 47 |
Chapter 4 Approaches to Empirical Disclosure Research | 119 |
Chapter 5 Company Characteristics and Disclosure | 149 |
Chapter 6 Studies of Individual Disclosure Items | 215 |
Chapter 7 Summary and Discussion | 331 |
List of Disclosure Items | 347 |
Company Sample | 353 |
References | 360 |
طبعات أخرى - عرض جميع المقتطفات
عبارات ومصطلحات مألوفة
according accounting activity adoption analysis annual report appears application approach assets associated assumed auditing auditor average balance sheet basis chapter characteristics companies company law comparative concerning considerable considered consolidated contain countries current cost detailed Directive disclose disclosure disclosure items discussed Dutch early earnings per share economic effect empirical expected extent fact factors figure financial reporting financial statements firms funds statement important improvements included increase indicated industry influence innovation introduced investors issues late liabilities limited listed literature measures Netherlands noted observed particular period played position possible practice present publication published question reason reference regard regulation relative requirements result role sample scores segment share shows standards suggested tion United variable various voluntary