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| Author: | Holland, J. |
| Title: | A grounded theory of corporate disclosure |
| Journal: | Accounting and Business Research
2005 : VOL. 35:3, p. 249-267 |
| Index terms: | DISCLOSURE financial markets investor relations |
| Language: | eng |
| Abstract: | This article examines corporate disclosure and outlines a grounded theory of corporate disclosure compromising, disclosure choices, the story of value creation and intangibles, managerial optimism and opportunism, benchmarking, and of continuous corporate interaction with stock and information markets. The research was made using case interviews in large UK companies during 2000. |
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