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Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983: Routledge Library Editions: Accounting History

Autor Kees Camfferman
en Limba Engleză Hardback – 2 sep 2020
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.
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Specificații

ISBN-13: 9780367499020
ISBN-10: 0367499029
Pagini: 396
Dimensiuni: 156 x 234 x 22 mm
Greutate: 0.45 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Library Editions: Accounting History

Locul publicării:Oxford, United Kingdom

Public țintă

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

Cuprins

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

Descriere

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.