The disclosure of information by companies

Michael Firth

Omega, 1979, vol. 7, issue 2, 129-135

Abstract: The paper presents some results relating to the degree of disclosure of selected important items of information in company annual reports. The research involved deriving an index of disclosure and this was then applied to the annual reports of 100 stock exchange quoted companies. The general conclusion was that disclosure levels are very low and that there is a big demand for greater amounts of information to be released in annual reports.

Date: 1979
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