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) |
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| 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: | 17 Dec 2023 14:58 |
| URI: | https://nrl.northumbria.ac.uk/id/eprint/15679 |
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