Regulation in Corporate Disclosure

Andreas Barckow ()
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Andreas Barckow: Accounting Standards Committee of Germany

Schmalenbach Business Review, 2019, vol. 71, issue 2, No 5, 249-253

Abstract: Abstract Financial reports have grown significantly over recent years due to new disclosure and reporting requirements mandated by policymakers, regulators, and standard setters. Entities that have to comply with these requirements seek to maximise efficient reporting processes and do not usually review their disclosure packages on a yearly basis. To overcome this challenge, a thorough debate is needed about (a) what kind of information should (still) be reported and (b) how and where that kind of information should be reported - preferably without comingling the two issues.

Keywords: Corporate disclosure; Efficiency of financial reporting; Boilerplate; Challenges and developments (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1007/s41464-018-0058-y

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