Erschienen in:Information for Better Markets series, December 2013
Umfang:
1 Online-Ressource (92 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.2366877
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 12, 2013 erstellt
Beschreibung:
The paper analyses the problems of financial reporting disclosures by public companies, particularly in the context of the apparent contradiction between widespread claims of information overload on the one hand and continuing claims from users that they do not receive all the information they need on the other. It identifies how both market failures and regulatory failures contribute to current problems and argues that there are fundamental problems of financial reporting disclosure that no market or regulatory solutions can entirely remove. The paper includes a brief survey of some of the key findings of empirical research on disclosure