Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983

by Kees Camfferman

Overview

This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.

Product Details

ISBN-13:	9781000167832
Publisher:	Taylor & Francis
Publication date:	09/04/2020
Series:	Routledge Library Editions: Accounting History , #45
Sold by:	Barnes & Noble
Format:	eBook
Pages:	396
File size:	3 MB

About the Author

Kees Camfferman

Table of Contents

1. Introduction 2. Theoretical Views on Voluntary Disclosure 3. Views on Voluntary Financial Reporting in the Netherlands 4. Approaches to Empirical Disclosure Research 5. Company Characteristics and Disclosure 6. Studies of Individual Disclosure Items 7. Summary and Discussion

Editorial Reviews

The Ph.D. thesis study of Camfferman (Vrije U., Amsterdam) focuses on "the international disclosure bandwagon" by Dutch public companies since World War II. Evolving from accounting record abstracts to the now typical glossy annual report embedding accounting among other company data, they reflect corporate cultures. Analyzing a sample of individual statement items of 140 company reports from economic models of game theory and previous empirical research, the author applies a longitudinal process evaluation of voluntary innovations relating to disclosure costs, information structure, heterogeneous investors and risk-taking, time frames, agency relationships, and unique aspects of the Dutch system of financial reporting (e.g. its relatively unregulated nature). No index. Annotation c. by Book News, Inc., Portland, Or.

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