Corporate Financial Disclosure, 1900-1933: A Study of Management Inertia Within a Rapidly Changing Environment

This book, first published in 1986, examines the management of financial disclosure practices in the first half of the twentieth century, aiming to understand the present by analyzing past practices, difficulties, and solutions.

Format: Hardback
Length: 552 pages
Publication date: 20 December 2021
Publisher: Taylor & Francis Ltd

This book, first published in 1986, is a comprehensive analysis of management's financial disclosure practices during the first half of the twentieth century. Despite ongoing criticisms of existing financial disclosure practices, this study seeks to understand the present by examining past practices, challenges, and solutions.

The book delves into the historical context of financial disclosure, exploring the evolving regulations and practices that shaped the reporting environment during this period. It examines the various challenges faced by management in disclosing financial information, including the complexities of accounting standards, the pressure to meet shareholder expectations, and the risks associated with transparency.

Through detailed case studies and empirical research, the book provides insights into the strategies and approaches employed by management to disclose financial information. It explores the role of accounting standards, regulatory frameworks, and corporate governance practices in shaping management's disclosure decisions. The book also discusses the impact of financial disclosure on investors, creditors, and other stakeholders, highlighting the importance of accurate and timely reporting for maintaining trust and promoting economic stability.

In conclusion, this book is a valuable resource for scholars, researchers, and practitioners interested in understanding the history and evolution of management's financial disclosure practices. It offers a comprehensive analysis of the challenges and opportunities faced by management in disclosing financial information, and provides insights into the strategies and practices that can contribute to effective and responsible financial reporting.

Weight: 1190g
Dimension: 234 x 156 (mm)
ISBN-13: 9780367770198