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'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles'
The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ...
Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy
This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The ...
An exploratory investigation into the corporate social disclosure of selected New Zealand companies
Corporate social disclosure, that is, the communication of an organisation’s social and environmental impact through the annual report or similar medium, is an increasingly important issue, and arguably has benefits for ...
The impact of events on annual reporting disclosures
Burchell, Club and Hopwood (1985) considered that “little is known of how...wider social forces can impinge upon and change accounting” (p.382). This study identifies six political forces that may have instigated changes ...