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.
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
|
| ISSN: |
0001-4788 |
| 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: |
02 Dec 2010 19:46 |
| URI: |
http://oro.open.ac.uk/id/eprint/1613 |
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