Corporate Reporting and Company Law

Name: Corporate Reporting and Company Law
Price: 99.65 AUD
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ISBN: 9781107406537

Charlotte Villiers (University of Bristol)

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Paperback

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English

Cambridge University Press
16 August 2012

Corporate governance & responsibilities; Company law

Series: Cambridge Studies in Corporate Law

Summary
Details

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.

By: Charlotte Villiers (University of Bristol)
Imprint: Cambridge University Press
Country of Publication: United Kingdom
Volume: 5
Dimensions: Height: 229mm, Width: 152mm, Spine: 19mm
Weight: 480g
ISBN: 9781107406537
ISBN 10: 1107406536
Series: Cambridge Studies in Corporate Law
Pages: 360
Publication Date: 16 August 2012
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active