Annual reporting disclosures 1970-90: an exemplification

Susan Bartlett and Michael John Jones

Accounting History Review, 1997, vol. 7, issue 1, 61-80

Abstract: This case study examines the annual report disclosures in a UK listed company, Bulmers, from 1970 to 1990. While mandatory disclosure increased sharply, primarily because of the 1981 Companies Act, the even steeper increase in voluntary disclosure was part of a wide-ranging package of measures which Bulmers' chairman, Peter Prior, introduced to reflect a new corporate philosophy. In 1974, Bulmers provided a statement of company objectives, the first known British example, a year before this practice was recommended in The Corporate Report (Accounting Standards Steering Committee, 1975). In 1982, Esmond Bulmer MP introduced a Private Member's Bill on employee consultation and information, the basic aims of which were eventually enshrined in the 1985 Companies Act.

Keywords: Bulmers; Corporate Annual Report; Mandatory Disclosure; Voluntary; Disclosure, (search for similar items in EconPapers)
Date: 1997
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DOI: 10.1080/095852097330766

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