Corporate Reporting and Company Law

ISBN: 9781107406537 出版年：2006 页码：360 Charlotte Villiers Cambridge University Press

Introduction Part I. General Issues: 1. Disclosure theory and the limitations of corporate reports 2. The regulatory framework 3. Persons responsible for presenting corporate reports and information 4. Users of corporate reports 5. The Companies Register Part II. Financial Reporting: 6. Financial reporting 7. International aspects of financial reporting 8. Disclosure in securities markets regulation Part III. Narrative Reporting: 9. The Operating and Financial Review 10. Social and environmental reporting 11. Corporate reporting and employees Part IV. A Way Forward: 12. Conclusions - rethinking the disclosure agenda.