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| Author: | Bartlett, S. Chandler, R. |
| Title: | The private shareholder, corporate governance and the role of the annual report |
| Journal: | Journal of Business Law
1999 : SEP, 5, p. 415-428 |
| Index terms: | COMMERCIAL LAW SHAREHOLDERS COMPANY REPORTS |
| Language: | eng |
| Abstract: | The nature of directors' accountability to shareholders has its origins in the early history of limited liability companies and remains essentially unchanged to this day. The annual report, the most comprehensive package of information regularly available to all shareholders, has undergone substantial transformations, with both government and the accounting profession adding more and more detail to the standard annual report. This paper examines corporate communications with private individual shareholders and reports the results of empirical investigation into private shareholders' views of corporate reports. |
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