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Accounting for and Disclosure of Business Combinations (1974)

LEE, T. A.

Oxford, UK : Blackwell Publishing Ltd

Journal of business finance & accounting 1 (1974), S. 0

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ISSN: 1468-5957

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: Based upon an extensive analysis of the published financial reports of one hundred of the largest companies in Britain, this paper comments on the degree of disclosure of business combinations and disposals during the last decade. It reveals a situation of significant variability, apparently requiring a radical change in approach from almost complete flexibility to rational uniformity.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/j.1468-5957.1974.tb00848.x

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