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The importance of disclosure as a regulatory device in company law is widely recognized. This 2006 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.

Corporation reports --- Disclosure in accounting --- Law and legislation --- Law --- General and Others --- Accounting --- Annual accounts, Corporate --- Annual reports, Corporate --- Company reports --- Corporate annual accounts --- Corporate reporting --- Corporate reports --- Reporting, Corporate --- Reports, Corporation --- Stockholders' reports --- Report writing

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Corporation reports. --- Small business --- Small business. --- Business --- Business enterprises --- Industries --- Businesses, Small --- Medium-sized business --- Micro-businesses --- Microbusinesses --- Microenterprises --- Small and medium-sized business --- Small and medium-sized enterprises --- Small businesses --- SMEs (Small business) --- Report writing --- Annual accounts, Corporate --- Annual reports, Corporate --- Company reports --- Corporate annual accounts --- Corporate reporting --- Corporate reports --- Reporting, Corporate --- Reports, Corporation --- Stockholders' reports --- Size

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Europe --- European Union countries --- Pays de l'Union européenne --- Economic conditions --- Statistics --- Social conditions --- Conditions économiques --- Statistiques --- Conditions sociales --- 31 --- P4 --- EEC / European Union - EU -Europese Unie - Union Européenne - UE --- EEU / Central & Eastern Europe --- 307.0 --- statistieken --- Europa --- Algemene statistische documentatie. Statistische jaarboeken. Grafieken. Statistische gegevensbanken --- E-books --- Pays de l'Union européenne --- Conditions économiques --- Annual reports --- Union européenne --- European law --- European Union --- European Union countries. --- EU-landen. --- European Economic Community countries --- EU countries --- Euroland

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The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Accountancy --- Corporations --- Financial statements --- 657.62 --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- 657.62 Analysis and verification of balance-sheets --- Analysis and verification of balance-sheets --- Corporate accounting --- Corporate financial reporting --- Corporation accounting --- Financial statements. --- Accounting. --- Corporation reports. --- Annual accounts, Corporate --- Annual reports, Corporate --- Company reports --- Corporate annual accounts --- Corporate reporting --- Corporate reports --- Reporting, Corporate --- Reports, Corporation --- Stockholders' reports --- Report writing

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This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.  The authors address key topics relating to Integrated Reporting such as: the extent to which consistency between integrated and other company reporting can be achieved, and the fundamental role of integrated thinking within a company setting. More specifically, the book provides a detailed discussion about the role of institutional investors, corporate governance systems and cultural variables in the practice of Integrated Reporting. The book contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into its impact upon global markets.

Finance. --- Corporations --- Banks and banking. --- Bank marketing. --- Risk management. --- Financial engineering. --- Finance, general. --- Corporate Finance. --- Risk Management. --- Financial Engineering. --- Financial Services. --- Banking. --- Accounting. --- Corporation reports. --- Annual accounts, Corporate --- Annual reports, Corporate --- Company reports --- Corporate annual accounts --- Corporate reporting --- Corporate reports --- Reporting, Corporate --- Reports, Corporation --- Stockholders' reports --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Accounting --- Report writing --- Business --- Bookkeeping --- Corporations-Finance. --- Agricultural banks --- Banking --- Banking industry --- Commercial banks --- Depository institutions --- Financial institutions --- Money --- Banks and banking --- Marketing of bank services --- Marketing of banking services --- Marketing --- Computational finance --- Engineering, Financial --- Insurance --- Management --- Funding --- Funds --- Economics --- Currency question --- Corporations—Finance.