DOAJ Open Access 2002

A Reflection on Company Financial Reporting After 10 Years

C. Camfferman Frans Van Der Wel Stephen A. Zeff

Abstrak

In this article we review developments in the regula- tion of financial reporting in the Netherlands during the last ten years. The main theme is the Dutch response to the increasingly international nature of nancial reporting. W argue that this response has on the whole been more reactive than warranted by the circumstances. We also welcome recent moves towards a stricter system of compliance monitoring and briefly discuss a number of other themes including auditor independence.

Topik & Kata Kunci

Business Business mathematics. Commercial arithmetic. Including tables, etc.

Penulis (3)

C. Camfferman

Frans Van Der Wel

Stephen A. Zeff

Format Sitasi

APA MLA BibTeX

Camfferman, C., Wel, F.V.D., Zeff, S.A. (2002). A Reflection on Company Financial Reporting After 10 Years. https://doi.org/10.5117/mab.76.12750

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Informasi Jurnal

Tahun Terbit: 2002
Sumber Database: DOAJ
DOI: 10.5117/mab.76.12750
Akses: Open Access ✓