Company Financial Reporting: Historical and Comparative Study of the Dutch Regulatory Process - Tapa dura

Based on more than 80 interviews and an in-depth examination of primary and secondary resource materials, the authors trace the major developments in company financial reporting from the latter part of the 19th century to recent times. Included are the parliamentary history of major laws, the contents of significant reports by study committees, the annual reports of important companies, commentary in the financial press and in professional journals, the opinions of the Enterprise Chamber, and the work of the Tripartite Study Group and the Council on Annual Reporting. Introductory sections are provided to orientate non-Dutch readers to the Dutch economy, financial market, political system, company organization, and the auditing profession.