‘An analysis of corporate disclosure and potential improvements in disclosure in quoted companies in the automotive industry’.

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Dissak Delon, Samuel (2011) ‘An analysis of corporate disclosure and potential improvements in disclosure in quoted companies in the automotive industry’. [Dissertation (University of Nottingham only)] (Unpublished)

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Abstract

This work is an attempt to assess the effectiveness and impact of disclosure levels in quoted companies in the automotive industry. Changing practices and behaviors is not always the end result desired, but merely a mean to reach the desired end. National and International accounting bodies are aiming to require from firms more disclosure of past and prospective information.

The first chapter is exploring some theoretical foundations and empirical studies on disclosure, also looking at the recent changes made with regards to international accounting standards harmonization and financial reporting between countries. In addition, we will define and analyze in depth what desired information is for investors. Betson (1973) argued that perhaps more important is the concept of fairness, the belief that all investors, large and small, insiders and outsiders, should have equal access to relevant information. One need access to accurate information in order to make informed investment decision.

Companies in the automotive industry were chosen for this task namely; BMW Group, Honda motors, Ford, and Nissan motors. In the second chapter we will look at automotive industry background. The third chapter will give a detailed analysis and comparison of data disclosure levels available in each company’s annual report. Chapter 4 a will deal with research methodology (qualitative and quantitative) and examine the final aim of this dissertation which is to suggest improvement in disclosure activities for quoted corporations; put forward a few ideas that could help in making better portfolio investment decisions in the UK and global market.

Item Type: Dissertation (University of Nottingham only)
Depositing User: EP, Services
Date Deposited: 04 Aug 2011 13:16
Last Modified: 23 Jan 2018 13:50
URI: https://eprints.nottingham.ac.uk/id/eprint/24755

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