Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983Taylor & Francis, 1997 - 382 من الصفحات |
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النتائج 1-5 من 45
الصفحة 7
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الصفحة 11
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الصفحة 24
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الصفحة 25
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الصفحة 38
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المحتوى
Introduction | 1 |
Theoretical views on voluntary disclosure | 17 |
Views on voluntary financial reporting | 47 |
Company characteristics and disclosure | 96 |
Studies of individual disclosure items | 215 |
Approaches to empirical disclosure research 119 | 317 |
Summary and discussion | 331 |
Appendix A List of disclosure items | 347 |
Appendix B Company sample | 353 |
360 | |
331 | 366 |
381 | |
طبعات أخرى - عرض جميع المقتطفات
عبارات ومصطلحات مألوفة
adoption Amsterdam Stock Exchange assets audit firms auditing profession auditor balance sheet basis chapter companies disclosing company law comparative figures current cost accounting current cost disclosures disclosing companies disclosure change disclosure items disclosure practices disclosure requirements discussed Dutch auditing Dutch financial reporting Dutch system earnings per share effect empirical Enterprise Chamber extent of disclosure financial statements Fourth Directive funds statement IJsselmuiden important included income statement indicated industry influence investors jaarrekening Journal of Accounting KONINKLIJKE PETROLEUM limited liability company line of business listed companies literature Maandblad voor Accountancy multinationals Naamlooze naamloze vennootschap Netherlands NIJVERDAL nondisclosure number of companies observed first disclosures panies period postwar published relative disclosure reporting regulation result Rijkens report role sales disclosure sample segment reporting segmental disclosure share issues tax costs tax liabilities Tripartite Study Group Tweede Kamer UNILEVER United Kingdom variables Vecht VLISSINGENS voluntary disclosure Zeff
مقاطع مشهورة
الصفحة 360 - The Extent of Disclosure in Annual Reports of Large Companies in Seven Countries", International Journal of Accounting: Education and Research, Spring, pp 1-25.
الصفحة 381 - The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain', Accounting and Business Research, 25(97): 41-53. Wallace, RSO and Naser, K. (1995), 'Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong', Journal of Accounting and Public Policy, 14: 31 1-368.