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dc.contributor.authorLiyanarachchi, Gregory A.en_NZ
dc.date.available2011-04-07T03:22:43Z
dc.date.copyright2006en_NZ
dc.identifier.citationLiyanarachchi, G. A. (2006). Do accountants want full disclosures in corporate financial statements? (Accountancy Working Paper Series No. 04_03/06). University of Otago. Retrieved from http://hdl.handle.net/10523/1552en
dc.identifier.urihttp://hdl.handle.net/10523/1552
dc.description.abstractIn August 2002, in the aftermath of the corporate failures in the US (e.g., Enron and WorldCom) the New Zealand Institute of Chartered Accountants (NZICA formerly ICANZ) released a discussion document on ‘corporate transparency’, thereby signaling the importance of full disclosure to the accounting community (ICANZ, 2002). Full disclosure means the disclosure of all potentially material information even when there are no legal or accounting requirements to do so. This is necessary to achieve greater transparency of corporate financial statements. Simply meeting the minimum disclosure requirements of standards may be legally sufficient but may not achieve NZICA’s preferred goal of greater corporate transparency. Though it is the corporate management that has control over the level of transparency in corporate financial statements, accounting practitioners are called to express their opinion on these statements, and hence, they too have a major influence on the matter. A move towards achieving greater corporate transparency therefore raises an important question. Do accountants want to see greater disclosures in corporate financial statements?en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherUniversity of Otagoen_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.relation.urihttp://www.business.otago.ac.nz/acty/research/pdf/04_03_06%20Gregory%20Liyanarachchi.pdfen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleDo accountants want full disclosures in corporate financial statements?en_NZ
dc.typeWorking Paperen_NZ
dc.description.versionUnpublisheden_NZ
otago.bitstream.pages4en_NZ
otago.date.accession2006-05-31en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints309en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
dc.description.referencesInstitute of Chartered Accountants of New Zealand (ICANZ). (2002). Corporate Transparency – Making Markets Work Better. Institute of Chartered Accountants of New Zealand, Wellington. Neuman, W.L. (2000). Social Research Methods: Qualitative and Quantitative Approaches. Boston: Allyn and Bacon.en_NZ
otago.relation.number04_03/06en_NZ
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