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Abstract

We have seen in Chapter 1 that a considerable volume of legislation dealing with greater disclosure of company information has been proposed and enacted in most of the Western economies. In the U.K., for example, every major political party has accepted the principle of greater disclosure of financial and economic information to both employees and trade unions.1 Sections of the business community have similarly displayed sufficient concern to suggest, as standard practice, certain disclosure proposals in advance of the law [23].

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© 1977 B. J. Foley and K. T. Maunders

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Foley, B.J., Maunders, K.T. (1977). The Disclosure Debate. In: Accounting Information Disclosure and Collective Bargaining. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-81535-7_2

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  • DOI: https://doi.org/10.1007/978-1-349-81535-7_2

  • Publisher Name: Palgrave Macmillan, London

  • Print ISBN: 978-1-349-81537-1

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