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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Company law
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Corporate Reporting and Company Law (Paperback)
Loot Price: R1,142
Discovery Miles 11 420
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Corporate Reporting and Company Law (Paperback)
Series: Cambridge Studies in Corporate Law
Expected to ship within 10 - 15 working days
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The importance of disclosure as a regulatory device in company law
is widely recognized. This 2006 book explores the disclosure
requirements of companies in their reporting activities, and seeks
to bring together the main features of the reporting system. The
book considers the theoretical basis of the corporate reporting
system and describes the regulatory framework for that system. It
explores financial reporting and 'narrative' reporting,
highlighting the fact that financial reporting requirements are
more substantially developed than narrative reporting requirements
- a consequence of the shareholder-centred vision that persists in
company law. The roles of those responsible for providing corporate
reports and those entitled to receive such information are
examined. The book concludes with some broad suggestions for future
development, with particular focus on the need to recognize the
relevance of the communicative role of corporate reporting. The use
of new technology also presents both challenges and opportunities
for improving the regime.
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