Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983

1. Auflage 2020
ISBN: 978-0-367-49902-0
Verlag: Routledge

Buch, Englisch, 396 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 760 g

Reihe: Routledge Library Editions: Accounting History

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.

Zielgruppe

Adult education, General, Postgraduate, Professional, Undergraduate Advanced, and Undergraduate Core

Autoren/Hrsg.

Camfferman, Kees

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

1. Introduction 2. Theoretical Views on Voluntary Disclosure 3. Views on Voluntary Financial Reporting in the Netherlands 4. Approaches to Empirical Disclosure Research 5. Company Characteristics and Disclosure 6. Studies of Individual Disclosure Items 7. Summary and Discussion

Über Autor(innen)

Kees Camfferman