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Corporate Reporting and Company Law

Charlotte Villiers 2006 ;ISBN: 0521837936 ;ISBN: 1107406536 ;ISBN: 9780521837934 ;ISBN: 9781107406537 ;EISBN: 9780511494857 ;EISBN: 0511494858 ;EISBN: 9780511219047 ;EISBN: 0511219040 ;EISBN: 9781107161894 ;EISBN: 1107161894 ;DOI: 10.1017/CBO9780511494857 ;OCLC: 173610022

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  • Title:
    Corporate Reporting and Company Law
  • Author: Villiers, Charlotte
  • Subjects: Corporation reports ; Disclosure in accounting ; Great Britain ; Law and legislation
  • Description: The importance of disclosure as a regulatory device in company law is widely recognized. This 2006 book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
  • Publisher: Cambridge: Cambridge University Press
  • Creation Date: 2006
  • Format: 360
  • Language: English
  • Identifier: ISBN: 0521837936
    ISBN: 1107406536
    ISBN: 9780521837934
    ISBN: 9781107406537
    EISBN: 9780511494857
    EISBN: 0511494858
    EISBN: 9780511219047
    EISBN: 0511219040
    EISBN: 9781107161894
    EISBN: 1107161894
    DOI: 10.1017/CBO9780511494857
    OCLC: 173610022
  • Source: Ebook Central Academic Complete
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