The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure

Watson, Anna Elizabeth (1998) The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure. Doctoral thesis, University of Northumbria at Newcastle.

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Abstract

This study examines the disclosure of ratios in published financial statements by UK companies. It reviews the extent to which ratios are disclosed and interpreted in annual corporate reports, considers whether disclosure is consistent over time and examines the relationship between company characteristics such as accounting performance and financial strength, and the disclosure of different accounting ratios.

Item Type: Thesis (Doctoral)
Additional Information: Thesis digitised by the British Library e-thesis online service, EThOS.
Subjects: N100 Business studies
N300 Finance
Department: University Services > Graduate School > Doctor of Philosophy
Depositing User: Ellen Cole
Date Deposited: 25 Oct 2019 15:19
Last Modified: 25 Oct 2019 16:08
URI: http://nrl.northumbria.ac.uk/id/eprint/15679

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