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| Author: | Barlett, S. Jones, M. |
| Title: | Annual reporting disclosures 1970-90: an exemplification |
| Journal: | Accounting, Business and Financial History
1997 : VOL. 7:1, p. 61-80 |
| Index terms: | ACCOUNTING FINANCE COMPANY REPORTS |
| Language: | eng |
| Abstract: | This case study examines the annual report disclosures in a UK listed company, Bulmers, from 1970 to 1990. While mandatory disclosure increased sharply, primarily because of the 1981 Companies Act, the even steeper increase in voluntary disclosure was part of a wide-ranging package of measures which Bulmer's chairman, Peter Prior, introduced to reflect a new corporate philosophy. In 1974, Bulmers provided a statement of company objectives, the first known British example, a year before this practice was recommended in The Corporate Report. |
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