Corporate Disclosure and Secrecy



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SEC Head Warns Of Selective Disclosure Crackdown [Saturday - 22:56 10/16/99, Netscape Business Page]

BOSTON (Reuters) - U.S. Securities and Exchange Commission Chairman Arthur Levitt Saturday promised to crack down on companies that leak information to Wall Street analysts before making the same facts known to the public, saying the practice comes dangerously close to being illegal.

Boeing hit with 2 more lawsuits Seattle Times, Thursday, Nov. 6, 1997, by Stanley Holmes

Two more federal lawsuits were filed yesterday contending Boeing's top executives withheld pertinent financial information from stockholders.

Return to Project "Capitalist Information Spaces and Corporate Disclosure"

The Long Term View: A Journal of Informed Opinion. Special Issue: Secrecy is Everywhere. Vol.6, Fall 2003.

Abkowitz M.D.,Cohen M.A.,Buck S.S.,Case D.W.,Drake P.A., Environmental Information Disclosure and Stakeholder Involvement: Searching for Common Ground, Corporate Environmental Strategy, 1999, vol. 6, no. 4, pp.415-424(10) (Elsevier Science)

Aboody D.,Kasznik R., CEO stock option awards and the timing of corporate voluntary disclosures, Journal of Accounting and Economics, February 2000, vol. 29, no. 1, pp. 73-100(28) (Elsevier Science)

Advances in Accounting, Vol.13 (JAI Press), Philip M.J. Reckers, ed., 1995. [Abstract in JEL, June 1996, p.896 (incl. "evidence of the security market's ex ante assessment of differential management forecast accuracy")]

ALBACH, M. (1979), Fruhwarnsysteme. Wiesbaden: Gabler. (Zeitschrift fur Betriebswirtschaft: Erganzungsheft 2).

Alles, Michael; Newman, Paul; Noel, James; "The Value of Information in Internal Management Communication," Journal-of-Economic-Behavior-and-Organization;36(3), August 1998, pages 295-317..

"In decentralized organizations, managers often negotiate with each other over interdivisional trades and transfer prices. These activities require disclosures by managers over such variables as the level of divisional income, backorder levels, market trends and prices, returns on investment and so forth...."

AMENKHIENAN, F.E. (1986), Accounting in the Developing Countries: A Framework for Standard Setting. Ann Arbor, Mich.: UMI Research Press.

ARROW, K.J. (1979), The Economics of Information. In: M.L.DERTOUZOS & J.MOSES, EDS., The Computer Age, . . Cambridge, MA: M.I.T. Press.

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Bailey D.,Harte G.,Sugden R., Corporate disclosure and the deregulation of international investment, Accounting, Auditing & Accountability Journal, 12 April 2000, vol. 13, no. 2, pp. 197-218(22) (MCB University Press)

BAKIS, H. (1987), Telecommunications and the Global Firm, in: HAMILTON, ed., Industrial Change in Advanced Economies, pp.l30-60. London: Croom Helm.

Ball, Ray (University of Chicago) "The Relevance and Need for International Accounting Standards" in: Brookings-Wharton Papers on Financial Services: 2001 Robert E. Litan and Richard Herring, eds. Brookings Inst., 2001.

BARNETT, R.J. & R. MUELLER (1974), Global Reach: The Power of the Multinational Corporations. New York: Simon and Schuster.

BASF AKTIENGESELLSCHAFT (1989), Annual Report 1988. Ludwigshafen.

BBC BROWN BOVERI (1989), Prospekt. Frankfurter Allgemeine Zeitung, No.207, September 7, pp. I - V.

BEAVER, W.H. (1977), The Nature of Mandated Disclosure. In: Security and Exchange Commission Report of the Advisory Committee on Corporate Disclosure, pp.618-53. Washington, D.C.: U.S. Government Printing Office.

(Riahi-)Belkaoui, Ahmed. International Accounting and Economic Development: The Interaction of Accounting, Economic, and Social Indicators. Westport, Conn.: Quorum Books, 2002. [HF5625 R48 2002/ Suzz] [incl. Ch.14: "Disclosure Adequacy and Country Risk," pp.219ff]

BELKAOUI, A. (1988), The New Environment in International Accounting: Issues and Practices. New York: Quorum Books.

BLANPAIN, R. (1985), The OECD Guidelines for Multinational Enterprises and Labour Relations 1982-1984. Deventer: Kluwer.

BLANPAIN, R., F. BLANQUET, F. HERMAN, & A. MOUTY (1983), The Vredeling Proposal: Information and Consultation of Employees in Multinational Enterprises. Deventer: Kluwer.

BORROW, D.B. & R.T. KUDRLE (1984), MNE Disclosure Alternatives and their Consequences. Journal of World Trade Law 18, pp.437-54.

Botosan, Christine A., "Disclosure Level and the Cost of Equity Capital," Accounting Review 72(3), July 1997, p.323.

BRESSER, R.K.F. (1988), Matching Collective and Competitive Strategies. Strategic Management Journal 9, pp.375-85.

BRISTON, R.J. (1978), The Evolution of Accounting in Developing Countries. International Journal of Accounting 14, pp.105-20.

BRITISH PETROLEUM COMPANY (1990), Annual Report and Accounts 1989. London.

Brown, J. Robert, Jr., ed., The Regulation of Corporate Disclosure ISBN: 1-56706160-5; Aspen Publishers, Inc.

"This is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders... Critical areas analyzed include disclosure requirements and anti-fraud provisions, the duty to disclose, dissemination, issues involving materiality, disclosure of bad news, ... , state disclosure obligations, corporate communication policies, shareholder communications, the summary annual report, and communicating with beneficial owners."

BURNS, J.O. (1980), Transfer pricing decisions in US multinational corporations. Journal of International Business Studies, Fall, pp.23-39.

BUSINESS WEEK (1989), The New Numbers Game in Accounting. July 24, pp.20-1.

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Campbell D.J., Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969-1997, Accounting Forum, March 2000, vol. 24, no. 1, pp. 80-100(20) (Blackwell Publishers Ltd,)


"... transparency of the activities of large conglomerates. The Seventh Company Law Directive, adopted in 1983, calls for the consolidation of financial reporting to enable a fair review of the business as a whole; another directive would oblige the companies to define and publish the relationship between parents and subsidiaries and increase the rights of subsidiaries against the parent. Another directive, known as the Vredeling proposal, calls for greater consultation between management and labor regarding company policy. But these actions stagnated because of liberalization and deregulation in the early 1980s..."

COLEMAN, R. (1984), The Aims of EEC Company Law Harmonisation: Corporate Accounting and Disclosure Issues. In: S.J. GRAY & A.G. COENENBERG, eds., EEC Accounting Harmonisation: Implementation and Impact of the Fourth Directive, pp. 3-8. Amsterdam: North Holland.

Company Law Review, Februray 1999: Modern Company Law for a Competitive Economy: The Strategic Framework [EXECUTIVE SUMMARY, Full text in pdf] [The Department of Trade and Industry is the UK Government department with the overall aim "To increase competitiveness and scientific excellence in order to generate higher levels of sustainable growth and productivity in a modern economy."]

"In principle there should be presumptions: against interventionist legislation and in favour of facilitating markets, including provision for transparency of information, wherever possible;

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DEUTSCHE BANK GROUP (1989), Annual Review for 1988. Frankfurt.

DeVos, T., Multinational Corporations in Democratic Host Countries: U.S. Multinationals and the Vredeling Proposal. Aldershot, Hants: Dartmouth. 1989.

DIAMOND, D.W. (1985), Optimal Release of Information By Firms. Journal] of Finance, 40, pp.l071-94.

DICKEN, P. (1971), Some Aspects of the Decision Making Behavior of Business Organizations. Economic Geography 47, pp.426-37.

DUNCAN, R. & A. WEISS (1979), Organizational Learning: Implications for Organizational Design. In: B.M. Staw, ed., Research in Organizational Behavior, Vol.l, pp.75-123. Greenwich, CT: JAI Press.

DUNNING, J.H. (1988), Explaining International Production. London: Unwin Hyman.

Dye, R.A., Mandatory versus Voluntary Disclosures: The Cases of Financial and Real Externalities," Accounting Review 65, 1990, pp.1-24.

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Elliott, Robert K. and Peter D. Jacobson, "Costs and Benefits of Business Information Disclosure." Accounting Horizons 8(4), 1994, pp.81-2.

EMMANUEL, C.R. & N. GARROD (1987), On the Segment Identification Issue. Accounting and Business Research 17, pp.235-240.

EMMANUEL, C.R., N.W. GARROD, & C. FROST (1988), Segment Reports and Consolidated Financial Statements: The Complementary Twins. In: S.J.GRAY & A.G. COENENBERG, eds., International Group Accounting: International Harmonization and the Seventh EEC Directive, pp.272-99. London: Croom Helm.

ERNST & WHINNEY (1987), Consolidation of all Majority-Owned Subsidiaries: FASB Exposure Draft. March.

Esty. D.C. and P.K.Cornelius, eds., Environmental Performance Measurement: The Global Report 2001-2002. Yale Center for Environmental Law and Policy, 2002. [Ch.1: Why Measurement Matters]

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FELDMAN, M.S. & J.G. MARCH (1981), Information in Organizations as Signal and Symbol. Administrative Science Quarterly 26, pp.171-86.

FOLEY, B.J. and K.T. MAUNDERS (1977), Accounting Information Disclosure and Collective Bargaining. London: MacMillan.

FREEDMAN, M. & B. Jaggi (1986), Risk Evaluation of Firms Disclosing Pollution Information in Financial Statements. In: B.N. SCHWARTZ, ed., Advances in Accounting, Vol.3., pp.113-25. Greenwich, CT: JAI Press.

Frick-Robert, The real price of financial advice: some 'fee-only' planners collect commissions, too. (trade group for fee-only planners is the National Assn. of Personal Financial Advisors)(Your Family Finances). Kiplingers-Personal-Finance-Magazine. April, 1997. v51(n4) p125(2). "Tips are given on ways to insure that there is full disclosure on how a financial planner is paid. A fee- only planner with membership in NAPEA may be best."

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Gobert J., Punch M., Whistleblowers, the Public Interest, and the Public Interest Disclosure Act 1998, Modern Law Review, January 2000, vol. 63, no. 1, pp. 25-54(30)

GODDARD, J. B. (1974), Organizational Information Flows and the [Urban System. In: H.SWAIN AND R.D.MACKINNON, eds., Issues in the Management of Urban Systems, pp.l80-225. Laxenburg, Austria: IIASA.

Graham, Mary. Democracy by Disclosure: The Rise of Technopopulism. Washington D.C.: Governance Institute, Brookings Institution Press, 2002. [HN 59.2 G72 2002/Suzz]

GRAY, S.J. (1984), Information Disclosure and the Multinational Corporation. Chichester: Wiley.

GRAY, S.J. & L.H. RADEBAUGH (1984), International Segment Disclosures by U.S. and U.K. Multinational Enterprises: A Descriptive Study. Journal of Accounting Research 22, pp.351-60.

GREEN, M.B. (1987), Merger Behavior for the United States: Some Spatial Aspects. GeoJournal 15, pp.97-106.

GROSSMAN, S.J. & J.E. STIGLITZ (1980), On the Impossibility of Informationally Efficient Markets. American Economic Review 70, pp.393-408.

GROVES, T., et al.,eds., Information, Incentives, and Economic Mechanisms. Minneapolis: Univ. of Minnesota Press, 1987.

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HEINEN, E. (1978), Supplemented Multi-Purpose Accounting. International Journal of Accounting 14, Fall, pp.1-15.

HENSZEY, B.N. (1986), Proposed Federal Unitary Tax Legislation (Information Disclosure). Taxes - The Tax Magazine, August, pp.513-7.

HEPWORTH, M.E. (1989), The Electronic Comeback of Information Space. Tijdschrift voor Econ. en Soc. Geografie 80, 30-42.

HEPWORTH, M.E. (1989), Geography of the Information Economy. London: Belhaven Press.

HOECHST AG (1989), Geschaftsbericht 1988. Frankfurt.

Holthausen, R.W. and R.E. Verrecchia, "The Effect of Informedness and Consensus on Price and Volume Behavior," Accounting Review, 65, 1990, pp.191-208.

HOPE, OLE-KRISTIAN: Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study [University of Toronto - Joseph L. Rotman School of Management] Social Science Research Network, posted: Jan 2003.

"Using a sample from 22 countries, I investigate the relations between the accuracy of analysts' earnings forecasts and the level of annual report disclosure; and between forecast accuracy and the degree of enforcement of accounting standards."

HOPWOOD, W.S., P. NEWBOLD, & P. SILHAN (1982), The Potential for Gains in Predictive Ability through Disaggregation: Segmented Annual Earnings. Journal of Accounting Research 20, pp.724-32.

HOSKIN, R.E., J.S.HUGHES & W.E.RICKS (1986), Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings. Journal of Accounting Research, 24 (Supplement), pp. l-36.

HOWLAND, M. (1989), The Impact of Prenotification on the Reemployment Success of Displaced Manufacturing Workers. (Mimeographed), Institute for Urban Studies, University of Maryland, College Park, MD 20742.

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Imam S., Corporate social performance reporting in Bangladesh, Managerial Auditing Journal, 27 March 2000, vol. 15, no. 3, pp. 133-142(10) (MCB University Press)

INGRAM, R.W. & K.B. FRAZIER (1983), Environmental Performance and Corporate Disclosure. Journal of Accounting Research 18, pp.614-22.

Johnson,H.T. and R. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School, 1987.

Jordan, J.S. The Economics of Accounting Information systems, AER 79(2), May 1989, pp.140-5.

Journal of Accountancy (no author, 1988), FASB: Beresford Endorses Internationalization of Standards. September, p. 28.

Kanto A.J.,Schadewitz H.J., Market use of disclosure components in interim reports, Omega, 1 August 2000, vol. 28, no. 4, pp. 417-431(15) (Elsevier Science)

Kass-Stephen-L. McCarroll-Jean-M., Environmental disclosure in Securities and Exchange Commission filings. Environment. April, 1997. v39(n3). p4(2). (An overview of Securities and Exchange Commission requirements regarding a securities firm's disclosure of the environmental impact of its operations is presented. It is predicted that more firms will exercise openness in the disclosure of their environmental policies). [Forest Resources General Stacks: UF767 .S33]

Kasznik, Ron, ( Assistant Professor of Accounting,
BA, Hebrew Univ. of Jerusalem, 1989; MA, Univ. of California, Berkeley, 1994, PhD, 1995.
Staff Accountant, The Israeli Securities Authority, 1988-90. At Stanford 1995--.
Research Interests: Corporate voluntary disclosure, securities litigation and corporate disclosure, earnings management.
Coauthor: "To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise," The Accounting Review, Jan. 1995.

Kazanjian, John A, Corporate disclosure : a background report, [Toronto] : Royal Commission on Corporate Concentration ; Ottawa : available from Print. and Pub., Supply and Services, Canada, 1976, c1977., DESCRIPTION: v, 71 p. ; 28 cm., COLLECTION: Study - Royal Commission on Corporate Concentration ; no.18

Khanna, M; Quimio, W.R.H; Bojilova, D. "Toxics release information: A policy tool for environmental protection," JOURNAL-OF-ENVIRONMENTAL-ECONOMICS-AND-MANAGEMENT.NOV 1998; 36 (3) : 243-266.

".. examines investor reactions to the repeated public disclosure of environmental information about firms in the chemical industry and the effectiveness of this information as a decentralized mechanism for deterring their pollution. By allowing investors to benchmark the performance of firms, repeated provision of the Toxics Release Inventory led firms to incur statistically significant negative stock market returns during the one-day period following the disclosure ...."

Konar-Shameek. Cohen-Mark-A. Information as regulation: the effect of community right to know laws on toxic emissions.(includes bibliography). Journal-of-Environmental-Economics-and-Management. Jan. 1997. v32(n1). p109(16). "Information can be used as a quasi-regulatory mechanism to change a polluting company's behaviour. Companies with the biggest stock price decline following disclosure of their toxic release inventory (TRI) emissions were found to decrease their TRI emissions more significantly than other companies in their industry after the information is made public."

KRUMME, G. (1981), Making it Abroad: The Evolution of Volkswagen's North American Production Plans. In: F.E.I. HAMILTON & G.J.R. LINGE, eds., Spatial Analysis and the Industrial Environment. Vol. 2 International Industrial Systems, pp.329-56. Chichester: Wiley.

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LALL, S. (1973), Transfer Pricing by Multinational Manufacturing Firms. Oxford Bulletin of Economics and Statistics 35, pp.l73-95.

LAMBERTON, D.M. (1984), The Emergence of Information Economics. In: M. JUSSAWALLA & H. EBENFIE.LD, eds., Communications and Information Economics: New Perspectives, pp.7-22. Amsterdam: North-Holland.

LATTA, G.W. & J.R. BELLACE (1983), Making the Corporation Transparent: Prelude to Multinational Bargaining. Columbia Journal of World Business, Summer, pp.73-80.

LAULAJAINEN, R. (1987), Spatial Strategies in Retailing. Dordrecht: Reidel.

Levy, David A., Developments in European Company Law, [also here], posted in: ILI Online Journal of International Law and Development, May 17, 1997.

An equally controversial proposal was the "Vredeling" Directive which mandated a level of information sharing between management and labor in transnational enterprises. A Works Council Directive which mandated the formation of worker consultation committees, was adopted by the Council in September 1994.... Currently, the Draft Fifth Directive is being negotiated in the Council, in an attempt to secure adoption by accommodating, rather than harmonizing, differences in Member State laws...
...The Seventh Directive establishes rules for consolidated accounts for groups of companies. Such consolidated accounts, which treat the group as a single enterprise for intra-group transactions, are required in instances where an EU enterprise is able to exercise control over another company....
...The Eleventh Directive 29/ concerns disclosure requirements for branches operating in other Member States..."

YUE LIE, GORDON RICHARDSON, and DAN THORNTON Corporate Disclosure of Environmental Liability Information: Theory and Evidence, Appearing in: Volume 14, Number 3 - Fall 1997 Contemporary Accounting Research/ Recherche Comptable Contemporaine [Abstract] (The decision to disclose information concerning a firm's environmental liabilities is modeled as a sequential game involving the firm, a capital market, and outside stakeholders who can impose proprietary (political) costs on a firm.) [with comments by John Hughes]

Litan, Robert E. and Peter J. Wallison The GAAP Gap : Corporate Disclosure in the Internet Age. Washington, DC : AEI-Brookings Joint Center for Regulatory Studies ; La Vergne, Tenn. : Distributed in the United States by AEI Press, 2000 [Suzzallo/Allen Stacks HF5616.U5 L58 2000]

LITTLE, J.S. (1987), Intra-Firm Trade: An Update. New England Economic Review, May-June, pp.46-51.

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Mannion A.F.,Sullivan J., What are the functions of corporate home pages? - Insights from the innovation diffusion literature Journal of World Business, Summer 1999, vol. 34, no. 2, pp. 193-210(18) (Elsevier Science)

MCCOMB, D. (1979), The International Harmonization of Accounting: A Cultural Dimension. Accounting: Education & Research, Spring, pp.l-16.

MANNESMANN AG (1990), Bericht uber das Geschaftsjahr 1990: Kurzfassung.

MARCUS, A. A. & R.S. GOODMAN (1986), Compliance and Performance: Toward a Contingency Theory. In: J.E. POST, ed., Research in Corporate Social Performance and Policy, Vol. 8., pp.193-221. Greenwich, CT: JAI Press.

MASSEY, D. & R.A. MEEGAN (1985), Profits and Job Loss. In: Politics and Method: Contrasting Studies in Industrial Geography, London: Methuen.

MATTSSON, L.-G. (1987), Management of Strategic Change in Networks' Perspective. In: A.PETTIGREW,ed., Management of Strategic Change, pp.234-56. Oxford: Blackwell.

McDermott, Michael. Multinationals: Foreign Divestment and Disclosure McGraw-Hill(1989) [reviewed in the Journal of International Business Studies around 89/90]

MENDELOW, A.L. (1984), Information Systems for Organizational Effectiveness: The Use of the Stakeholder Approach. In: Th.M.A.BEMELMANS, ed., Beyond Productivity: Information Systems Development for Organizational Effectiveness, pp.l27-34. Amsterdam: North-Holland.

MITNICK, B. (1981), The Strategic Uses of Regulation - and Deregulation. Business Horizons 24, pp.71-83.

MUELLER, G.G., H. GERNON & G. MEEK (1987), Accounting: An International Perspective. Homewood, Ill.,: Irwin.

MUELLER, W.F. (1973), Corporate Secrecy vs. Corporate Disclosure. In: R.NADER & M.J.GREEN. Corporate Power in America, pp. 111-29. New York: Grossman.

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Neimark, Marilyn Kleinberg. The Hidden Dimensions of Annual Reports: Sixty Years of Social Conflict at General Motors. N.Y.:Markus Wiener, 1992. [HD9710.U54.G4752/BA]

NEW YORK TIMES (NYT, 1988). House passes bill on disclosure of foreign stakes in U.S.. October 6.

NOBES, C.W. (1983), Harmonization of Accounting within the European Communities: The Fourth Directive on Company Law. In: S.J. GRAY, ed., International Accounting and Transnational Decisions, pp.lll-26. London: Butterworth.

NOBES, C.W. & R. PARKER (1981), Comparative International Accounting. R.D.Irwin Inc., Homewood, ILL..

OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris, 1995.

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Peck S.,Ruigrok W., Hiding behind the flag? Prospects for change in german corporate governance, European Management Journal, August 2000, vol. 18, no. 4, pp.420-430(11) (Elsevier Science)

PHILIPS' GLOEILAMPENFABRIEKEN N.V. (1989), Lagebericht 1988. Eindhoven.

PHILLIPS PETROLEUM COMPANY (1989), Annual Report 1988. Bartlesville, Oklahoma.

PRED, A.R. (1971), Urban Systems Development and the Long Distance Flow of Information Through Pre-electronic U.S. Newspapers. Economic Geography 47, pp.498-524.


More than perhaps any other commercial activity, the securities business is well-suited to and benefits from opportunities created by the technology of the Internet.

PRODHAN, B. (1986), Multinational Accounting: Segment Disclosure and Risk. London: Croom Helm.

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RAMANATHAN, K.V. (1976), Toward a Theory of Corporate Social Accounting. Accounting Review 51, pp.516-28.

Riahi-Belkaoui, Ahmed. International Accounting and Economic Development: The Interaction of Accounting, Economic, and Social Indicators. Westport, Conn.: Quorum Books, 2002. [HF5625 R48 2002/ Suzz] [incl. Ch.14: "Disclosure Adequacy and Country Risk," pp.219ff]

ROTHSCHILD, L.W. Jr. (1986), Worldwide Unitary Taxation: The End is in Sight: But Combined Reporting will Continue. Journal of Accountancy, December, pp. 178 - 85.

Royal Dutch N.V. Koninklijke Nederlandsche Petroleum Maatschappij.(1989), Geschaftsbericht 1988. Den Haag.

Ryan C., Ng C., Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland, Australian Journal of Public Administration, June 2000, vol. 59, no. 2, pp. 11-23(13) (Blackwell Publishers Ltd)

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SAMUELS, J.M. & A.G.PIPER (1985), International Accounting: A Survey. New York: St.Martin's Press.

SCHERER, F.M. (1979), Segmental Financial Reporting: Needs and Trade-Offs. In: H.J. GOLDSCHMID, ed., Business Disclosure: Government's Need to Know, pp.l-57. New York: McGraw-Hill.

SEC (1977), Security and Exchange Commission, Report of the Advisory Committee on Corporate Disclosure. Washington, D.C.: U.S. Government Printing Office.

SEC (1980), Security and Exchange Commission, Division of Corporate Finance. Staff Report on: Corporate Accountability: A Reexamination of Rules Relating to Shareholder Communications, Shareholder Participation in the Corporate Electoral Process and Corporate Governance Generally. Washington, D.C.: U.S. Government Printing Office.

SECURITY PACIFIC CORPORATION (1988), 1987 Annual Report. Los Angeles.

Shweiki-Opher. Environmental audit privilege and voluntary disclosure rule: the importance of federal enactment. American-Criminal-Law-Review. Summer, 1996. 33(n4). pp.1219-1249. "The Environmental Protection Agency and the Department of Justice need to develop clearer, market-based standards for offering mitigation and audit privilege to businesses that have made efforts to comply with environmental regulations. Current policies do identify voluntary disclosure and compliance efforts as mitigating factors in criminal environmental law enforcement..."

Siemens Aktiengesellschaft (19 89), Geschaftsbericht '88. Munchen.

SILHAN, P.A. (1983), The Effects of Segmenting Quarterly Sales and Margins on Extrapolative Forecasts of Conglomerate Earnings: Extension and Replication. Journal of Accounting Research 21, pp. 341-7.

"Kim Smith is a co-author of "SEC Environmental Disclosure Requirements: The Hazards for Issuers," 3 Journal of Corporate Disclosure and Confidentiality 5 (April 1992)."

Streeck, Wolfgang, Citizenship Under Regime Competition: The Case of the "European Works Councils", MPIfG Working Paper 97/3, March 1997 Max Planck Institute for the Study of Societies, Cologne [Vredeling Directive etc.]

"In 1980 the then Commissioner for Social Affairs, Henk Vredeling, issued a broadly written draft directive on information and consultation rights for workforces, which came to be known as the "Vredeling directive". ... The Vredeling draft was an attempt to generalize the information and consultation rights member countries had accepted for firms undergoing economic restructuring, bypassing the issue of corporate governance by bringing workforce participation within the ambit of Community labor law. ... ... Under heavy fire from business and with a British veto certain, the Council in 1986 formally suspended discussion of the directive."

Szejnwald Brown, Halina; David Angel, and Patrick G.Derr, Effective Environmental Regulation: Learning from Poland's Experience. Westport: Conn.: Praeger 2000. [HC340.3 Z9 E5138 2000]

  • Ch.4: Case studies of 5 Firms
  • Findings from the Case Studies
    • p.142-4; 184-5 "Information Richness"

      the detailed knowledge of enforcement and inspection officials with all aspects we were investigating.

    • p.196-203: Information as a policy tool
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TANNENWALD, R. (1984), The Pros and Cons of Worldwide Unitary Taxation. New England Economic Review, July/August, pp.l7-28.

THYSSEN AKTIENGESELLSCHAFT (1989), Geschäftsbericht 1988. Duisburg.

Tietenberg, Tom; "Disclosure Strategies for Pollution Control," Environmental-and-Resource-Economics;11(3-4), April-June 1998, pages 587-602..

"Disclosure strategies, which involve public and/or private attempts to increase the availability of information on pollution, form the basis for what some have called the third wave in pollution control policy (after legal regulation--the first wave--and market-based instruments--the second wave)..."

TRUEMAN, B. (1986), Why Do Managers Voluntarily Release Earnings Forecasts? Journal of Accounting & Economics 8, pp. 53-71.

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ULLMAN, A.A. (1985), Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms. Academy of Management Review 10, pp.540-57.

VERRECCHIA, R.E. (1982), Information Acquisition in a Noisy Rational Expectations Economy. Econometrica 50, pp.1415-30.

VISCUSI, W.K., W.A. MAGAT & J. HUBER (1986), Informational Regulation of Consumer Health Risks: An Empirical Evaluation of Hazard Warnings. Rand Journal of Economics 17, pp.351-65.

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WASSON, H.C. & R.E. WEIGAND (1988), Unitary Taxation: A Search for Fairness. Business Horizons, March-April, pp. 45-50.

WEBB, Michael C., "Reconciling Practice and Structure: US Regulation of Transfer Pricing by Transnational Firms," Chapter 7 (pp.129ff.) in: Timothy J Sinclair and Kenneth P. Thomas, eds., Structure and Agency in International Capital Mobility. N.Y.: Palgrave, 2001. [HG3891. S77. 2001/ Suzz]

WAYMIRE, G. (1985), Earnings Volatility and Voluntary Management Forecast Disclosure. Journal of Accounting Research 23, pp.268-95.

WHEELER, J.O. (1974), Communication Costs and Urban Industrial Location. In: The Urban Circulation Noose. Belmont, CA.: Wadsworth/ Duxbury.

WILLIAMSON, O.E. (1989), Transaction Cost Economics. In: R.SCHMALENSEE & R.D.WILLIG, eds., Handbook of Industrial Organization, Vol.l, pp. 135-82. Amsterdam: North Holland.

Wilmshurst T.D.,Frost G.R., Corporate environmental reporting: A test of legitimacy theory, Accounting, Auditing & Accountability Journal, 7 March 2000, vol. 13, no. 1, pp. 10-26(17) (MCB University Press)


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