Disclosure of information about employees in the Directors’ report of UK published financial statements: substantive or symbolic?

R Day and T Woodward

Accounting Forum, 2004, vol. 28, issue 1, 43-59

Abstract: The evolution of reporting about employees in the 20th century culminated in the mandatory disclosures of the Companies Act (1985). This paper reports upon a study of the employee reporting practices of FTSE 100 companies that was carried out by examining the year 2000 annual report and accounts.

Date: 2004
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DOI: 10.1016/j.accfor.2004.04.003

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