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Author:Holland, J. B.
Title:Private disclosure and financial reporting.
Journal:Accounting and Business Research
1998 : AUT, VOL. 28:4, p. 255-269
Index terms:Financial reporting
Disclosure
Organizational communication
Companies
United Kingdom
Language:eng
Abstract:Holland describes how large UK companies communicate with their institutional shareholders, and investigates how this private disclosure process relates to financial reporting. The insights into corporate disclosure arise from case data. The article provides a novel insight in the role of financial reports in the larger corporate disclosure process.
SCIMA record nr: 181336
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