History of Corporate Financial Reporting in Britain

Name: History of Corporate Financial Reporting in Britain
Brand: Taylor & Francis

Taylor & Francis

A History of Corporate Financial Reporting in BritainAuthor(s): John Richard Edwards\nFormat: Hardback\nPublisher: Taylor & Francis Ltd, United Kingdom\nImprint: Routledge\nISBN-13: 9781138553187, 978-1138553187\nSynopsis\nA History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accountings past, but one where the failure of managers always to supply the information that users desire is given full recognition. It is sh.