ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00001.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00002.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00003.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

摘要:

This article is a precis of the Michael Shanks Memorial Lecture delivered to the Royal Society on 5 December 1990. In it the author raises a number of philosophical questions about the nature of the corporate enterprise which challenge some of the shibboleths of current thinking. It is published in the expectation that it will stimulate thought and comment.

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00004.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

摘要:

The communication process between publicly‐listed companies and their constituents continues to change, often stimulated by the concern of regulators to make markets more efficient. The paper examines six areas where development is occurring within the North American reporting environment: summary reporting, management discussion and analysis, risk and uncertainty, interim reporting, continuous information disclosure, and financial statement reporting. The paper also identifies areas where significant reporting frustrations remain. These areas may signal the direction of financial reporting research and change that will be experienced outside of the North American environment during the next decad

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00005.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00006.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00007.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

摘要:

This article examines a case of fraud – the Maxwell case – to assess the implications for corporate governance in Britain. The analysis of the case shows how Robert Maxwell was able to avoid the established network of regulations and controls. The authors then make a number of recommendations which suggest how this kind of fraud may be prevented in the fut

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00008.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00009.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1993.tb00010.x

出版商:Blackwell Publishing Ltd    

年代:1993

数据来源: WILEY