This article is concerned with the measurement of disclosure in published financial reports. In particular, the use of a disclosure index is examined by reviewing the literature that has made use of this measurement technique. Disclosure indices are extensive lists of selected items which may be disclosed in company reports. Calculating an index score for a particular company can give a measure of the extent of disclosure but not necessarily the quality of the disclosure. Items included in the disclosure index may be weighted in order to take account of the fact that some items are viewed as more important than others. The aim of this article is to bring together and summarise a selection of projects that have employed disclosure indices and to comment on the work carried out to date.

The use of disclosure indices in accounting research: A review article

Sweden is of interest because of the rapid growth in the Stockholm Stock Exchange and because of the country's disproportionate number of multi-national enterprises. This paper reports on the extent of voluntary disclosure in the corporate annual reports of unlisted and listed Swedish companies. A wide-ranging definition of voluntary disclosure is adopted because of the flexibility of approach accepted in Sweden. This should not be construed that Swedish accounting is largely unregulated, rather it reflects a problem of interpretation of what constitutes generally accepted accounting principles in Sweden. In addition, the paper assesses whether there is a significant association between a number of independent variables and the extent of disclosure.

Voluntary Corporate Disclosure by Swedish Companies

第１章 会計理論の対象—ＡＳＯＢＡＴの序説を中心として 第２章 会計理論の形成方法—理論形成の方法論 第３章 会計理論の認識—会計における認識論 第４章 会計理論の基礎概念—ペイトン・リトルトンの基礎概念 第５章 会計理論の基礎単位—資産・負債・資本および費用・収益概念 第６章 会計理論の効用—リトルトンの所説を中心として

会計理論の構造 = Accounting theory

This paper examines the extent of financial information disclosure on the Internet by the largest companies in the UK in 1998. Companies were surveyed to establish whether they had a website and if so whether financial information was available. We also investigated whether that information was in summary form or whether the full annual report was available. This study finds a statistically significant positive relationship between the size of a company and the use and extent of disclosure on the Internet. There was no significant association between industry type and disclosure.

Financial reporting on the Internet by leading UK companies

In this paper, we investigate the financial statement effects of differences in accounting measurement practice in France, Germany, and the United Kingdom (U.K.). We find evidence of significant differences in financial ratios and the stock market valuation of accounting data. The differences do not appear to be explained by the composition of the sample or by macroeconomic factors; they are predictable, given crosscountry differences in reporting philosophies, and they are present for the components of net income which one would expect based on differences in accounting practice. The differences across countries appear largely unaffected by legislation enacted in response to the European Union (EU) directives, which were intended to create an integrated set of reporting standards to serve as a basis for cross-listing and facilitate cross-border investment.1 This research provides descriptive evidence, from a capital markets perspective, on how cross-country differences in measurement practices affect the comparability of the resulting accounting data. Europe provides a relevant context to examine this issue for several reasons. First,

https://www.jstor.org/stable/pdfplus/2491444.pdf

The Effects of Accounting Diversity: Evidence from the European Union

About the book: The second edition of this flagship business and management reference work is divided into 12 individual subject volumes and an index and includes a brand new volume on Entrepreneurship.
Comprises over 6500 specially commissioned and carefully edited entries 
Written and edited by international teams of over 1500 of the world's best scholars and teachers.
Features extended bibliographies of relevant, wider, international literature and the foremost global scholarship in each field.
Flexible, multi-level use, maintained and further extended by sophisticated cross-referencing both among individual encyclopedia entries and between volumes and external sources.
Available online, for the first time, via the EBSCO database and linked to wider literature and to an associated Blackwell Library Online, consisting of a selection of Blackwell Handbooks and Journals in the field.

International financial statement analysis

This article sets out to provide a framework against which to evaluate the true and fair view. It poses the question as to what the true and fair view might mean, and what significance it has. It analyses what the term means in the British accounting literature, how the meaning of such a term arises and how it may be transferred to other countries. It then considers what is the significance of the term in the political arena.1

Introduction: the true and fair view in British accounting

International pressures for accounting change

International Accounting and History, P.Walton Accounting in the Industrialisation of Westem Europe, J Foreman-Peck The History of financial Reporting in Austria, C. Nowotny and E. Gruber The History of Financial Reporting in Belgium, De Ronge, E. Henrion, and C. Vael The History of Financial Reporting in Denmark, M. Christiansen The History of Financial Reporting in Finland, S. Nasi The History of Financial Reporting in France, A. Mikol The History of financial Reporting in Germany, I. D. Schneider The History of Financial Reporting in Italy, L. Took The History of Financial Reporting in the Netherlands, K Camfferman The History of Financial Reporting in Norway, A. Kinserdahl The History of Financial Reporting in Spain, B. G. Inchausti The History of Financial Reporting in Sweden, S.-A. Nilsson The History of Financial Reporting in Switzerland, A.-K Achleitner The History of Financial Reporting in the UK, C. Napier.

European financial reporting : a history

The European Community's accounting harmonization initiative is intended to create harmonized reporting by Community companies. If the Community's programme is successful, measurement practices in each member state should be such that the same transactions receive broadly comparable treatment irrespective of the country where the accounts are prepared. This study sets out to test whether this is the case in France and Britain and the application of the Fourth Directive, and whether in practice there is any consensus even within each jurisdiction. An empirical test for harmony and uniformity is made by asking accountants within each jurisdiction to compile financial statements from a common set of data.



The results of the test show that in this sample there is relatively little harmony within each national group, let alone between one jurisdiction and another.

Harmonization of Accounting in France and Britain: Some Evidence

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