Factors which Influence Disclosure about Human Resources. An International Comparison Based on Disclosure Issued in Form 20-F and Annual Reports
作者： José G. Clavel , Esther Ortiz , Isabel Martínez
DOI: 10.1007/978-4-431-66996-8_52
关键词:
摘要: At the present moment global capital markets need an international consensus about disclosure requirements in different stock exchanges. We are now witnessing a wide range of that does not belong to fmancial statements but is issued with them. Recently US-Securities Exchange Commission (US-SEC) has adopted standards for foreign private issuers will become mandatory annual reports relating fiscal years ending on or after September 30th, 2000.
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