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Regulation in Corporate Disclosure

  • Andreas Barckow
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  • 5 Downloads

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 

JEL Classification

M41 M48 

Copyright information

© Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. 2018

Authors and Affiliations

  1. 1.Accounting Standards Committee of GermanyBerlinGermany

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