Aspects Regarding Corporate Mandatory And Voluntary Disclosure
The paper highlights theoretical aspects regarding corporate mandatory and voluntary disclosure. Since financial and business reporting are important information sources for different stakeholders, especially for publicly traded companies, the business reporting is increasingly oriented to the need of different users. In order to make rational investment decisions, users of corporate annual and interim reports require an extensive range of information. The increasing needs of the users persuade different international bodies and researchers to investigate the improvements that can be done in business reporting. The results of those studies usually were different reporting models. Because voluntary dimension of corporate disclosure involve the manifestation of free choice of the firm and its managers, we have considered as necessary to achieve a theoretical analysis of the main costs and profits of the voluntary disclosure policy.
Volume (Year): 3 (2008)
Issue (Month): 1 (May)
|Contact details of provider:|| Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor|
Fax: 004 0259 408409
Web page: http://anale.steconomiceuoradea.ro/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Sidney J Gray & Lee H Radebaugh & Clare B Roberts, 1990. "International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals," Journal of International Business Studies, Palgrave Macmillan, vol. 21(4), pages 597-622, December.
- John Holland, 1998. "Private Voluntary Disclosure, Financial Intermediation and Market Efficiency," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(1&2), pages 29-68.
When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1407-1411. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE)
If references are entirely missing, you can add them using this form.