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Financial Accounting
C/F/1294. Financial reporting and information disclosure across countries
- WORDS:
- 5000
- DATE:
- 2011
- PRICE:
- 59.99 GBP
The paper addresses the relationship between value creation and financial reporting accompanying the separation of ownership and control in modern organisations. A review of academic research is presented discussing differences between financial reporting across countries, explaining the relationship between voluntary disclosures and capital markets, and addressing the problem of information asymmetry and voluntary disclosure of information beyond regulation requirements.
KEYWORDS: Financial reporting, information disclosure, ownership and control,
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