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.