haku: @indexterm Corporate finance / yhteensä: 722
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| Tekijä: | Arnold, A.J. Matthews, D.R. |
| Otsikko: | Corporate financial disclosures in the UK, 1920-50: the effects of legislative change and managerial discretion |
| Lehti: | Accounting and Business Research
2002 : VOL. 32:1, p. 3-16 |
| Asiasana: | CORPORATE FINANCE DISCLOSURE LEGISLATION UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | The main purpose of this paper is to provide a sound empirical basis for conclusions about disclosure practices in the UK across the second quarter of the last century. To that end, the paper provides a structured discussion of changes in corporate disclosures in the UK, based upon detailed analysis of a substantial and broadly based body of corporate data for the years 1920, 1935 and 1950. |
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