Voluntary disclosure of accounting ratios in the UK

Watson, A.; Shrives, P.; Marston, C.

doi:10.1006/bare.2002.0213

All Outputs (3)

Consumer attitudes to utility products: a consumer behaviour perspective (2002)
Journal Article
Watson, A., Viney, H., & Schomaker, P. (2002). Consumer attitudes to utility products: a consumer behaviour perspective. Marketing Intelligence and Planning, 20(7), 394-404. https://doi.org/10.1108/02634500210450837

Franchising, retailing and the development of e-commerce (2002)
Journal Article
Watson, A., Kirby, D., & Egan, J. (2002). Franchising, retailing and the development of e-commerce. International Journal of Retail and Distribution Management, 30(5), 228-237. https://doi.org/10.1108/09590550210426390

Franchising has shown considerable growth in recent years and in advanced economies, such as the USA and the UK, and currently accounts for approximately one‐third of all retail sales. It would seem, therefore, that franchising and retailing represen... Read More about Franchising, retailing and the development of e-commerce.

Voluntary disclosure of accounting ratios in the UK (2002)
Journal Article
Watson, A., Shrives, P., & Marston, C. (2002). Voluntary disclosure of accounting ratios in the UK. British Accounting Review, 34(4), 289-313. https://doi.org/10.1006/bare.2002.0213

This paper investigates whether the voluntary disclosure of ratios in corporate annual reports can be explained by agency and signalling theory. The two theories are discussed and the applicability to explaining ratio disclosures considered. Drawing... Read More about Voluntary disclosure of accounting ratios in the UK.