This study examines the disclosure of ratios in published financial statements by UK companies. It reviews the extent to which ratios are disclosed and interpreted in annual corporate reports, considers whether disclosure is consistent over time and examines the relationship between company characteristics such as accounting performance and financial strength, and the disclosure of different accounting ratios.
| Date of Award | 1 Apr 1998 |
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| Original language | English |
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| Awarding Institution | |
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The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure
Watson, A. E. (Author). 1 Apr 1998
Student thesis: Doctoral Thesis