Corporate Reporting and Company Law

Charlotte Villiers author

Format:Hardback

Publisher:Cambridge University Press

Published:1st Jun '06

Currently unavailable, and unfortunately no date known when it will be back

This hardback is available in another edition too:

Corporate Reporting and Company Law cover

This book explores the main disclosure requirements of companies in their reporting activities.

This book explores the main disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system.The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.

ISBN: 9780521837934

Dimensions: 239mm x 161mm x 28mm

Weight: 709g

360 pages