Company financial reporting : a historical and comparative study of the Dutch regulatory process
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書誌事項
Company financial reporting : a historical and comparative study of the Dutch regulatory process
North-Holland : Elsevier Science Publishers, 1992
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Based on more than 80 interviews and an in-depth examination of primary and secondary resource materials, the authors trace the major developments in company financial reporting from the latter part of the 19th century to recent times. Included are the parliamentary history of major laws, the contents of significant reports by study committees, the annual reports of important companies, commentary in the financial press and in professional journals, the opinions of the Enterprise Chamber, and the work of the Tripartite Study Group and the Council on Annual Reporting. Introductory sections are provided to orientate non-Dutch readers to the Dutch economy, financial market, political system, company organization, and the auditing profession.
目次
Introductory Notes. Aspects of the Economy and the Capital Market. National Government and Political Parties. Company Organization. A Sketch of the Auditing Profession. Universities, the NIVRA and Education for the Auditing Profession. Professional Journals and the Financial Press. Some Factors Impinging on the Framework of Financial Reporting. From the Nineteenth Century to the Onset of World War II. Developments Leading to the Enactment of the 1928 and 1929 Revisions of the Commercial Code. Run-Up to the 1928-29 Legislation. Developments During the 1930's. Developments from 1945 to 1959: Agitation for Improved Financial Reporting. Post-World War II Developments: 1945-1949. Private-Sector Initiatives to Improve Financial Reporting: 1950-1959. Appendix 3.1. Companies Surveyed. Developments from 1959 to 1970: The Swift Political Current Toward a New Company Law. Further Private-Sector Inititatives. Public-Sector Initiatives. The Decade of the Tripartite Study Group. Origins and Early Work of the Tripartite Study Group. The Years 1972-75: Burggraaff as Chairman. Integration of the 1970 Act into the New Civil Code. The Years 1976-81: Schoonderbeek's First Six Years as Chairman. Appendix 5.1. Membership of the Tripartite Study Group and the Council on Annual Reporting. Appendix 5.2. Chronological List of Considered Views and Guidelines. The First Decade of the Council on Annual Reporting. Preview of the Decade. Adaptation of Dutch Law to the EEC's 4th Directive. Council on Annual Reporting. Comparisons with Other Countries: National Culture, Capital Market and the Legal System and Regulatory Environment. Differences in National Culture. Differences in Capital Markets. Differences in Legal Systems and Regulatory Environments. Consequences for the Process of Improving Financial Reporting. Conclusions and Policy Recommendations. Indexes.
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