Corporate reporting standards and practices in Europe: a critical commentary on the EEC's draft fourth directive on published company accounts with reference to the institutional and accounting backgrounds of member countries
What people are saying - Write a review
We haven't found any reviews in the usual places.
CORPORATE REPORTING PRACTICES AND THE FOURTH DIRECTIVE
HOW RELEVANT IS THE FOURTH DIRECTIVE?
2 other sections not shown
accounting data Accounting Research Accounting Review allocated appears Article auditors balance sheet banks Belgium Britain British capital markets cent Chartered Accountants Commission company law harmonization company's concerning Continental countries creditors depreciation directive on company disclosed disclosure Draft fifth directive draft fourth directive e.g. France earnings economic Empirical Research employees English-speaking ensure equity European Communities European company statute evaluation financial ratios financial statements fixed assets forecasts Germany group accounts historic cost income industry inflation accounting Institute of Chartered interest investment investors Investors Chronicle Italy Journal of Accounting Journal of Business Journal of Finance legislation liabilities Million Totol Netherlands practice predictive profit proposed provisions published accounting information quoted companies reference relevant requirements Research in Accounting securities Selected Studies share prices shareholders Stock Exchange stock market stock prices Study Group supervisory boards supplement on Empirical Sweden TOTAL TOP trading true and fair United Kingdom valuation