Corporate reporting and company law:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge [u.a.]
Cambridge Univ. Press
2006
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Cambridge studies in corporate law
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 338 S. |
| ISBN: | 0521837936 9780521837934 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV021532347 | ||
| 003 | DE-604 | ||
| 005 | 20181212 | ||
| 007 | t | ||
| 008 | 060329s2006 |||| 00||| eng d | ||
| 020 | |a 0521837936 |9 0-521-83793-6 | ||
| 020 | |a 9780521837934 |9 978-0-521-83793-4 | ||
| 035 | |a (OCoLC)255245806 | ||
| 035 | |a (DE-599)BVBBV021532347 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 |a DE-20 | ||
| 082 | 0 | |a 346.4106648 | |
| 084 | |a PU 4364 |0 (DE-625)140570: |2 rvk | ||
| 100 | 1 | |a Villiers, Charlotte |d ca. 20./21. Jh. |e Verfasser |0 (DE-588)1057218030 |4 aut | |
| 245 | 1 | 0 | |a Corporate reporting and company law |c Charlotte Villiers |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Cambridge [u.a.] |b Cambridge Univ. Press |c 2006 | |
| 300 | |a XVIII, 338 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Cambridge studies in corporate law | |
| 856 | 4 | 2 | |m GBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014748675&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014748675 | ||
Datensatz im Suchindex
| _version_ | 1804135279455371264 |
|---|---|
| adam_text | CORPORATE REPORTING AND COMPANY LAW CHARLOTTE VILLIERS CAMBRIDGE
UNIVERSITY PRESS CONTENTS PREFACE PAGE XI TABLE OF LEGISLATION XV TABLE
OF CASES XIX INTRODUCTION 1 PART I: GENERAL ISSUES 1 DISCLOSURE THEORY
AND THE LIMITATIONS OF CORPORATE REPORTS 13 INTRODUCTION 13 SUMMARY OF
THE DISCLOSURE SYSTEM IN ENGLISH COMPANY LAW 13 IS A MANDATORY CORPORATE
DISCLOSURE SYSTEM NECESSARY? 16 CRITICISMS OF CORPORATE INFORMATION AND
DISCLOSURE 33 WHY DO THESE PROBLEMS EXIST WITH COMPANY REPORTS? 35
CONCLUSION 36 2 THE REGULATORY FRAMEWORK 37 INTRODUCTION 37 LEGISLATIVE
REQUIREMENTS 39 NON-STATUTORY MANDATORY REQUIREMENTS 42 NON-MANDATORY
PROVISIONS 50 CONCLUSION 52 3 PERSONS RESPONSIBLE FOR PRESENTING
CORPORATE REPORTS AND INFORMATION 53 INTRODUCTION 53 THOSE WHO PROVIDE
THE INFORMATION: THE COMPANY SECRETARY AND THE DIRECTORS 54 DIRECTORS 57
THE GATEKEEPERS: NON-EXECUTIVE DIRECTORS AND AUDITORS 68 CONCLUSION 83 4
USERS OF CORPORATE REPORTS 85 DIFFERENT POTENTIAL RECIPIENTS OF COMPANY
INFORMATION 86 THE PREDICAMENT INVOLVED IN RECOGNISING A VARIETY OF
USERS 91 POSSIBLE THEORETICAL AND LEGAL MODEIS FOR THE COMPANY 92
COMPETING OR COMPANION CLAIMS TO INFORMATION? 98 CONCLUSION 103 VII
CONTENTS THE COMPANIES REGISTER 105 THE ROLE OF COMPANIES HOUSE 105
INFORMATION REQUIRED BY COMPANIES HOUSE WHEN A COMPANY IS FORMED 106
INFORMATION REQUIRED TO BE SENT TO THE REGISTRAR DURING A COMPANY S HFE
108 DOCUMENTS TO BE DELIVERED TO THE REGISTRAR UPON THE COMPANY S
LIQUIDATION OR INSOLVENCY 111 INFORMATION RELATING TO OVERSEA COMPANIES
113 THE IMPORTANCE OF THE COMPANIES REGISTRAR FOR DISCLOSURE 114
MODERNISING THE FIRST COMPANY LAW DIRECTIVE 117 EUROPEAN AND
INTERNATIONAL DEVELOPMENTS ON THE ROLE OF THE COMPANIES REGISTRAR 119
CONCLUSION 120 PART II: FINANCIAL REPORTING 6 FINANCIAL REPORTING 125
INTRODUCTION 125 STATUTORY REPORTING REQUIREMENTS 125 PROFESSIONAL
STANDARDS 137 CONCLUSION 158 7 INTERNATIONAL ASPECTS OF FINANCIAL
REPORTING 161 INTRODUCTION 161 THE DEVELOPMENT OF AN INTERNATIONAL
FINANCIAL REPORTING REGIME 161 EUROPEAN STEPS TOWARDS INTERNATIONAL
STANDARDS 163 THE NEW ACCOUNTING LEGISLATION 166 THE NEW ACCOUNTING
REGIME 168 ROLE OF THE IASB 172 INTERNATIONAL FINANCIAL REPORTING
STANDARDS 173 IMPLEMENTATION 176 US STANDARDS COME CLOSER 176 CONCLUSION
177 8 DISCLOSURE IN SECURITIES MARKETS REGULATION 179 INTRODUCTION 179
REASONS FOR MANDATORY DISCLOSURE IN THE SECURITIES MARKETS 180
DISCLOSURE REQUIREMENTS IN THE SECURITIES MARKET IN THE UK 181 MUTUAL
RECOGNITION PROVISIONS 185 DEVELOPMENTS UNDER THE EUROPEAN FINANCIAL
SERVICES ACTION PLAN 1999 185 REMEDIES FOR FALSE OR MISLEADING
INFORMATION 195 CONCLUSION 199 PART III: NARRATIVE REPORTING 9 THE
OPERATING AND FINANCIAL REVIEW 205 INTRODUCTION 205 DEVELOPMENT OF THE
NEW STATUTORY OFR 206 POLICY AND THEORETICAL BASIS FOR THE OFR 208
CONTENTS IX REGULATORY STRUCTURE 209 PRINCIPLES OF THE OFR 210 CONTENTS
OF THE OFR 210 CONFIDENTIALITY 215 IMPACT OF THE OFR REQUIREMENTS ON
DIRECTORS DUTIES 216 DIRECTORS LIABILITY 219 WHAT WOULD THE OFR HAVE
MEANT FOR THE ROLE OF THE AUDITOR? 221 USERS 223 ENFORCEMENT OF THE OFR
REQUIREMENTS 225 CONCLUSION 226 10 SOCIAL AND ENVIRONMENTAL REPORTING
228 INTRODUCTION 228 DEFINITIONS 230 WHAT ARE THE OBJECTIVES OF SOCIAL
AND ENVIRONMENTAL REPORTING AND ACCOUNTING? 232 REGULATORY APPROACHES TO
SOCIAL AND ENVIRONMENTAL REPORTING 234 FEATURES OF ENVIRONMENTAL AND
SOCIAL REPORTING 244 POOR QUALITY OF REPORTING 245 THE VOLUNTARY
FRAMEWORK 247 SHOULD SOCIAL AND ENVIRONMENTAL REPORTING BE LINKED TO
FINANCIAL MEASURES? 251 ROLE OF AUDITORS IN SOCIAL AND ENVIRONMENTAL
REPORTING 253 SUSTAINABILITY REPORTING 257 CONCLUSION 260 11 CORPORATE
REPORTING AND EMPLOYEES 262 INTRODUCTION 262 HUMAN CAPITAL REPORTING 264
WHY HAS HUMAN CAPITAL REPORTING NOT DEVELOPED IN THE SAME WAY AS
FINANCIAL REPORTING? 266 WHAT ARE THE FEATURES OF HUMAN CAPITAL
REPORTING? 269 WHAT ARE THE POTENTIAL BENEFITS OF HUMAN CAPITAL
REPORTING? 271 WHAT ARE THE POTENTIAL LIMITS OF HUMAN CAPITAL REPORTING?
275 OTHER JURISDICTIONS? 278 WHAT IS THE APPROPRIATE WAY FORWARD? 281
EMPLOYEE INVOLVEMENT IN CORPORATE DECISION-MAKING 286 CONCLUSION 290
PART IV: AWAY FORWARD 12 CONCLUSIONS - RETHINKING THE DISCLOSURE AGENDA
295 INTRODUCTION 295 A COMMUNICATIVE APPROACH 297 ORGANISING THE
STAKEHOLDERS 308 ELECTRONIC COMMUNICATION 309 BIBLIOGRAPHY 311 INDEX 325
|
| adam_txt |
CORPORATE REPORTING AND COMPANY LAW CHARLOTTE VILLIERS CAMBRIDGE
UNIVERSITY PRESS CONTENTS PREFACE PAGE XI TABLE OF LEGISLATION XV TABLE
OF CASES XIX INTRODUCTION 1 PART I: GENERAL ISSUES 1 DISCLOSURE THEORY
AND THE LIMITATIONS OF CORPORATE REPORTS 13 INTRODUCTION 13 SUMMARY OF
THE DISCLOSURE SYSTEM IN ENGLISH COMPANY LAW 13 IS A MANDATORY CORPORATE
DISCLOSURE SYSTEM NECESSARY? 16 CRITICISMS OF CORPORATE INFORMATION AND
DISCLOSURE 33 WHY DO THESE PROBLEMS EXIST WITH COMPANY REPORTS? 35
CONCLUSION 36 2 THE REGULATORY FRAMEWORK 37 INTRODUCTION 37 LEGISLATIVE
REQUIREMENTS 39 NON-STATUTORY MANDATORY REQUIREMENTS 42 NON-MANDATORY
PROVISIONS 50 CONCLUSION 52 3 PERSONS RESPONSIBLE FOR PRESENTING
CORPORATE REPORTS AND INFORMATION 53 INTRODUCTION 53 THOSE WHO PROVIDE
THE INFORMATION: THE COMPANY SECRETARY AND THE DIRECTORS 54 DIRECTORS 57
THE GATEKEEPERS: NON-EXECUTIVE DIRECTORS AND AUDITORS 68 CONCLUSION 83 4
USERS OF CORPORATE REPORTS 85 DIFFERENT POTENTIAL RECIPIENTS OF COMPANY
INFORMATION 86 THE PREDICAMENT INVOLVED IN RECOGNISING A VARIETY OF
USERS 91 POSSIBLE THEORETICAL AND LEGAL MODEIS FOR THE COMPANY 92
COMPETING OR COMPANION CLAIMS TO INFORMATION? 98 CONCLUSION 103 VII
CONTENTS THE COMPANIES REGISTER 105 THE ROLE OF COMPANIES HOUSE 105
INFORMATION REQUIRED BY COMPANIES HOUSE WHEN A COMPANY IS FORMED 106
INFORMATION REQUIRED TO BE SENT TO THE REGISTRAR DURING A COMPANY'S HFE
108 DOCUMENTS TO BE DELIVERED TO THE REGISTRAR UPON THE COMPANY'S
LIQUIDATION OR INSOLVENCY 111 INFORMATION RELATING TO OVERSEA COMPANIES
113 THE IMPORTANCE OF THE COMPANIES REGISTRAR FOR DISCLOSURE 114
MODERNISING THE FIRST COMPANY LAW DIRECTIVE 117 EUROPEAN AND
INTERNATIONAL DEVELOPMENTS ON THE ROLE OF THE COMPANIES REGISTRAR 119
CONCLUSION 120 PART II: FINANCIAL REPORTING 6 FINANCIAL REPORTING 125
INTRODUCTION 125 STATUTORY REPORTING REQUIREMENTS 125 PROFESSIONAL
STANDARDS 137 CONCLUSION 158 7 INTERNATIONAL ASPECTS OF FINANCIAL
REPORTING 161 INTRODUCTION 161 THE DEVELOPMENT OF AN INTERNATIONAL
FINANCIAL REPORTING REGIME 161 EUROPEAN STEPS TOWARDS INTERNATIONAL
STANDARDS 163 THE NEW ACCOUNTING LEGISLATION 166 THE NEW ACCOUNTING
REGIME 168 ROLE OF THE IASB 172 INTERNATIONAL FINANCIAL REPORTING
STANDARDS 173 IMPLEMENTATION 176 US STANDARDS COME CLOSER 176 CONCLUSION
177 8 DISCLOSURE IN SECURITIES MARKETS REGULATION 179 INTRODUCTION 179
REASONS FOR MANDATORY DISCLOSURE IN THE SECURITIES MARKETS 180
DISCLOSURE REQUIREMENTS IN THE SECURITIES MARKET IN THE UK 181 MUTUAL
RECOGNITION PROVISIONS 185 DEVELOPMENTS UNDER THE EUROPEAN FINANCIAL
SERVICES ACTION PLAN 1999 185 REMEDIES FOR FALSE OR MISLEADING
INFORMATION 195 CONCLUSION 199 PART III: NARRATIVE REPORTING 9 THE
OPERATING AND FINANCIAL REVIEW 205 INTRODUCTION 205 DEVELOPMENT OF THE
NEW STATUTORY OFR 206 POLICY AND THEORETICAL BASIS FOR THE OFR 208
CONTENTS IX REGULATORY STRUCTURE 209 PRINCIPLES OF THE OFR 210 CONTENTS
OF THE OFR 210 CONFIDENTIALITY 215 IMPACT OF THE OFR REQUIREMENTS ON
DIRECTORS' DUTIES 216 DIRECTORS' LIABILITY 219 WHAT WOULD THE OFR HAVE
MEANT FOR THE ROLE OF THE AUDITOR? 221 USERS 223 ENFORCEMENT OF THE OFR
REQUIREMENTS 225 CONCLUSION 226 10 SOCIAL AND ENVIRONMENTAL REPORTING
228 INTRODUCTION 228 DEFINITIONS 230 WHAT ARE THE OBJECTIVES OF SOCIAL
AND ENVIRONMENTAL REPORTING AND ACCOUNTING? 232 REGULATORY APPROACHES TO
SOCIAL AND ENVIRONMENTAL REPORTING 234 FEATURES OF ENVIRONMENTAL AND
SOCIAL REPORTING 244 POOR QUALITY OF REPORTING 245 THE VOLUNTARY
FRAMEWORK 247 SHOULD SOCIAL AND ENVIRONMENTAL REPORTING BE LINKED TO
FINANCIAL MEASURES? 251 ROLE OF AUDITORS IN SOCIAL AND ENVIRONMENTAL
REPORTING 253 SUSTAINABILITY REPORTING 257 CONCLUSION 260 11 CORPORATE
REPORTING AND EMPLOYEES 262 INTRODUCTION 262 HUMAN CAPITAL REPORTING 264
WHY HAS HUMAN CAPITAL REPORTING NOT DEVELOPED IN THE SAME WAY AS
FINANCIAL REPORTING? 266 WHAT ARE THE FEATURES OF HUMAN CAPITAL
REPORTING? 269 WHAT ARE THE POTENTIAL BENEFITS OF HUMAN CAPITAL
REPORTING? 271 WHAT ARE THE POTENTIAL LIMITS OF HUMAN CAPITAL REPORTING?
275 OTHER JURISDICTIONS? 278 WHAT IS THE APPROPRIATE WAY FORWARD? 281
EMPLOYEE INVOLVEMENT IN CORPORATE DECISION-MAKING 286 CONCLUSION 290
PART IV: AWAY FORWARD 12 CONCLUSIONS - RETHINKING THE DISCLOSURE AGENDA
295 INTRODUCTION 295 A COMMUNICATIVE APPROACH 297 ORGANISING THE
STAKEHOLDERS 308 ELECTRONIC COMMUNICATION 309 BIBLIOGRAPHY 311 INDEX 325 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Villiers, Charlotte ca. 20./21. Jh |
| author_GND | (DE-588)1057218030 |
| author_facet | Villiers, Charlotte ca. 20./21. Jh |
| author_role | aut |
| author_sort | Villiers, Charlotte ca. 20./21. Jh |
| author_variant | c v cv |
| building | Verbundindex |
| bvnumber | BV021532347 |
| classification_rvk | PU 4364 |
| ctrlnum | (OCoLC)255245806 (DE-599)BVBBV021532347 |
| dewey-full | 346.4106648 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 346 - Private law |
| dewey-raw | 346.4106648 |
| dewey-search | 346.4106648 |
| dewey-sort | 3346.4106648 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| edition | 1. publ. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01206nam a2200325 c 4500</leader><controlfield tag="001">BV021532347</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20181212 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">060329s2006 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0521837936</subfield><subfield code="9">0-521-83793-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780521837934</subfield><subfield code="9">978-0-521-83793-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)255245806</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV021532347</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-20</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">346.4106648</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PU 4364</subfield><subfield code="0">(DE-625)140570:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Villiers, Charlotte</subfield><subfield code="d">ca. 20./21. Jh.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1057218030</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Corporate reporting and company law</subfield><subfield code="c">Charlotte Villiers</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. publ.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cambridge [u.a.]</subfield><subfield code="b">Cambridge Univ. Press</subfield><subfield code="c">2006</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVIII, 338 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Cambridge studies in corporate law</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">GBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014748675&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-014748675</subfield></datafield></record></collection> |
| id | DE-604.BV021532347 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:25:43Z |
| indexdate | 2024-07-09T20:37:59Z |
| institution | BVB |
| isbn | 0521837936 9780521837934 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014748675 |
| oclc_num | 255245806 |
| open_access_boolean | |
| owner | DE-M382 DE-20 |
| owner_facet | DE-M382 DE-20 |
| physical | XVIII, 338 S. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Cambridge Univ. Press |
| record_format | marc |
| series2 | Cambridge studies in corporate law |
| spelling | Villiers, Charlotte ca. 20./21. Jh. Verfasser (DE-588)1057218030 aut Corporate reporting and company law Charlotte Villiers 1. publ. Cambridge [u.a.] Cambridge Univ. Press 2006 XVIII, 338 S. txt rdacontent n rdamedia nc rdacarrier Cambridge studies in corporate law GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014748675&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Villiers, Charlotte ca. 20./21. Jh Corporate reporting and company law |
| title | Corporate reporting and company law |
| title_auth | Corporate reporting and company law |
| title_exact_search | Corporate reporting and company law |
| title_exact_search_txtP | Corporate reporting and company law |
| title_full | Corporate reporting and company law Charlotte Villiers |
| title_fullStr | Corporate reporting and company law Charlotte Villiers |
| title_full_unstemmed | Corporate reporting and company law Charlotte Villiers |
| title_short | Corporate reporting and company law |
| title_sort | corporate reporting and company law |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014748675&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT villierscharlotte corporatereportingandcompanylaw |