Listed company disclosure and financial market transparency: is this a battle worth fighting or merely policy and regulatory mantra?

North, Gill 2014, Listed company disclosure and financial market transparency: is this a battle worth fighting or merely policy and regulatory mantra?, Journal of business law, vol. 6, pp. 484-511.

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Title Listed company disclosure and financial market transparency: is this a battle worth fighting or merely policy and regulatory mantra?
Author(s) North, GillORCID iD for North, Gill orcid.org/0000-0001-6508-2412
Journal name Journal of business law
Volume number 6
Start page 484
End page 511
Total pages 28
Publisher Sweet and Maxwell
Place of publication London, Eng.
Publication date 2014
ISSN 0021-9460
Keyword(s) accounting standards
corporate governance
disclosure
financial markets
financial reporting
listed companies
performance indicators
transparency
Summary Reviews the recommendations of the Kay Review concerning corporate disclosure. Details the review's terms of reference for assessing UK equity market performance, and evaluates its conclusions on market transparency and company disclosure, with reference to those concerning quarterly reporting, accounting standards, the use of standard forms of reporting and long-term performance indicators. Discusses the benefits of public dissemination of information on listed companies and argues that the review failed to prioritise disclosure and the improvement of communications for listed companies.
Language eng
Field of Research 180109 Corporations and Associations Law
1801 Law
Socio Economic Objective 949999 Law
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Thomson Reuters (Professional) UK and Gill North
Persistent URL http://hdl.handle.net/10536/DRO/DU:30091039

Document type: Journal Article
Collection: Law
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