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Regulation in Corporate Disclosure

Author

Listed:
  • Andreas Barckow

    (Accounting Standards Committee of Germany)

Abstract

Financial reports have grown significantly over recent years due to new disclosure and reporting requirements mandated by policymakers, regulators, and standard setters. Entities that have to comply with these requirements seek to maximise efficient reporting processes and do not usually review their disclosure packages on a yearly basis. To overcome this challenge, a thorough debate is needed about (a) what kind of information should (still) be reported and (b) how and where that kind of information should be reported - preferably without comingling the two issues.

Suggested Citation

  • Andreas Barckow, 2019. "Regulation in Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 249-253, May.
    • Handle: RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-018-0058-y
    DOI: 10.1007/s41464-018-0058-y
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    More about this item

    Keywords

    Corporate disclosure; Efficiency of financial reporting; Boilerplate; Challenges and developments;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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