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
Theoretical views on voluntary disclosure | |
Views on voluntary financial reporting in the Netherlands | |
Approaches to empirical disclosure research | |
Company characteristics and disclosure | |
Studies of individual disclosure items | |
Summary and discussion | |
Appendix A List of disclosure items | |
Appendix B Company sample | |
References | |
طبعات أخرى - عرض جميع المقتطفات
عبارات ومصطلحات مألوفة
adoption adverse selection Amsterdam Stock Exchange annual report disclosure assets audit firms auditing profession auditor average disclosure balance sheet basis chapter Companies Act companies disclosing company characteristics company law reform comparative figures countries current cost accounting current cost disclosures diffusion disclosing companies disclosure items disclosure practices disclosure requirements discussed Dutch auditing Dutch financial reporting Dutch system earnings per share effect empirical extent of disclosure financial statements funds statement geographical segmentation important included income statement indicated industry influence innovation investors KONINKLUKE PETROLEUM limited liability company line of business listed companies literature mandatory multinationals naamloze vennootschap Netherlands nondisclosure number of companies observed first disclosures period postwar proprietary costs publication published reporting regulation result Rijkens report role sales disclosure sample segment reporting segmental disclosure tax costs Tripartite Study Group Tweede Kamer UNILEVER United Kingdom variable Vecht Vlissingens voluntary disclosure Zeff