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Harmonisation of financial reporting before the European company law directives: the case of the Nordic Companies Act

Aisbitt, Sally (2002). Harmonisation of financial reporting before the European company law directives: the case of the Nordic Companies Act. Accounting and Business Research, 32(2) pp. 105–117.

URL: hhttp://www.tandfonline.com/doi/abs/10.1080/000147...
DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1080/00014788.2002.9728960
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Abstract

Examines the nature of financial reporting in Scandinavia. Implementation of legislation based on the Nordic Companies Act; Insights into voluntary harmonization across multiple countries; Regulations for the reporting of funds and cash flow information; Effects of the globalization of capital market on accounting.

Item Type: Journal Article
Copyright Holders: 2002 Taylor & Francis
ISSN: 2159-4260
Keywords: business enterprises; law & legislation; capital market; cash flow; financial statements; Scandinavia
Academic Unit/Department: Open University Business School
Item ID: 1613
Depositing User: Users 12 not found.
Date Deposited: 12 Jul 2006
Last Modified: 12 Feb 2014 15:48
URI: http://oro.open.ac.uk/id/eprint/1613
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