Financial reporting, private disclosure and the corporate governance role of financial institutions

Journal of Management and Governance

Volumn 3, Issue 2, 1999, Pages 161-187

  Holland, John ^a  

^a UNIVERSITY OF GLASGOW   (United Kingdom)

Author keywords

Financial institutions; Financial reporting; Private and public corporate; Private disclosure

Indexed keywords

EID: 33644765056     PISSN: 13853457     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1009991609633     Document Type: Article

References (51)

1. Accounting Standards Board: 1995, Exposure Draft Statement of Principles for Financial Reporting (London: ASB).
2. Arnold, J. and P. Moizer: 1984, A Survey of the Methods Used by UK Investment Analysts to Appraise Investments in Ordinary Shares, Accounting and Business Research 14: 195-207.
3. Arnold, J., P. Moizer and E. Noreen: 1984, Investment AppraisalMethods of Financial Analysts - A Comparative Study of US and UK Practices, The International Journal of Accounting (Spring): 1-18.
4. Barker, R. G.: 1996, Financial Reporting and Share Prices: The Finance Director's View(London: Price Waterhouse).
5. Berle, A. A. and G. C. Means: 1967, The Modern Corporation and Private Property, revised edition(New York).
6. Birkinshaw, P., I. Harden and N. Lewis: 1990, Government by Moonlight (London: Unwin Hyman).
7. Black, B. S. and J. C. Coffee: 1994, Hail Britannia: Institutional Investor Behaviour under Limited Regulation, Michigan Law Review 92: 1997-2087.
8. Burns, T. and G.M. Stalker: 1961, The Management of Innovation (London: Tavistock Publications).
9. Bryden, D.: 1993, BBC Radio 4, 10th June.
10. Cohen, N.: 1996, Big Investor Criticises Lack of Shareholder Power, Financial Times(Feb 9th).
11. Committee on Corporate Governance: 1998, The Hampel Report, Final Report, January (London: Gee Publishing).
12. Connon, H.: 1996, Whose Bid Is It Anyway? Did Investment Guru Galley Put Forte into Play?, The Observer, the Business (14th Jan): 1.
13. Easterby-Smith, M., R. Thorpe and A. Lowe: 1991, Management Research - An Introduction (London: Sage).
14. Financial Aspects of Governance: 1992, The Cadbury Report, December (London).
15. Gaved, M.: 1997, Closing the Communications Gap: Disclosure and Institutional Shareholders (London: ICAEW).
16. Glasberg, D. S.: 1989, The Power of Collective Purse Strings (University of California Press).
17. Goobey, R.: 1994, quoted in Hosking, Patrick, Independent on Sunday (30 Jan): 8.
18. The Greenbury Committee on Corporate Governance: 1995, Remuneration Issues, July(London).
19. Guidance on the Dissemination of Price Sensitive Information: 1994, London Stock Exchange.
20. The Interim Hampel Report on Corporate Governance: 1997, August(London).
21. Holberton, S.: 1990, Financial Times (4th July).
22. Holland, J. B.: 1995, The Corporate Governance Role of Financial Institutions in Their Investee Companies, Chartered Association of Certified Accountants, Research Report No. 46 (November): 65.
23. Holland, J. B.: 1996, Self-Regulation and the Financial Aspects of Corporate Governance, The Journal of Business Law (March): 127-164.
24. Holland, J. B.: 1996, Corporate and Institutional Control over the Dissemination of Price Sensitive Information, European Journal of Finance 2: 77-102.
25. Holland, J. B. and G. Stoner: 1996, Dissemination of Price Sensitive Information and Management of Voluntary Corporate Disclosure, Accounting and Business Research (Autumn) 26(4): 295-313.
26. Holland, J.: 1997, Corporate Communications to Institutional Shareholders, November (Edinburgh: ICAS).
27. Holland, J.: 1998a, Private Corporate Disclosure, Financial Intermediation, and Market Efficiency, Journal of Business Finance and Accounting (Jan-April) 25(1&2): 29-68.
28. Holland, J. B.: 1998b, Private Disclosure and Financial Reporting, Accounting and Business Research (Autumn) 28(4): 255-269.
29. Holland, J. B.: 1998c, Influence and Intervention by Financial Institutions in Their Investee Companies, Corporate Governance (October) 6(4): 249-264.
30. Holland, J. and P. Doran: 1998, Financial Institutions, Private Acquisition of Corporate Information, and Fund Management, European Journal of Finance4: 129-155.
31. Kaplan, R. S.: 1983, Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research, The Accounting Review (October): 686-705.
32. Loomis, P.: 1972, Loomis on Inside Information, Financial Analysts Journal (May-June) 28(3):20-25, 82-88.
33. Mallin, C.: 1995, Voting: The Role of Institutional Investors in Corporate Governance (London: ICAEW).
34. Marston, C.: 1993, Company Communications with Analysts and Fund Managers (Glasgow Phd).
35. Mayer, C.: 1995, Corporate Governance in the UK: Is There a Problem? Centre for Economic Policy Research, Lunchtime meeting 21st March, hosted by the Royal Society of Edinburgh.
36. Moizer, P. and J. Arnold: 1984, 'Share Appraisal by Investment Analysts: A Comparison of the Techniques Used by Portfolio versus Non-Portfolio Managers, Accounting and Business Research 14: 341-348.
37. Myners, P.: 1995, Developing a Winning Partnership: How Companies and Institutional Investors Are Working Together, February (DTI Report of the Joint City/Industry Working Group).
38. Peters, T. and R. Waterman: 1982, In Search of Excellence (London: Harper and Row).
39. Porter, M. E.: 1990, The Competitive Advantage of Nations (New York: Free Press).
40. Riley, B.: 1995, Bursting the Technobubble, Financial Times (22nd October) section 2: 1.
41. Royal Society of Arts (RSA): 1995, Inquiry on 'Tomorrow's Company' (London).
42. Scapens, R. W.: 1990, Researching Management Accounting Practice: The Role of Case Study Methods, British Accounting Review 22: 259-281.
43. Scott, J.: 1993, Corporate Groups and Network Structures, in J. McCahery and C. Scott (eds.), Corporate Control and Accountability, Chapter 16 (Oxford: Clarendon Press).
44. Scott, W. R. and J. W. Meyer: 1994, Institutional Environments and Organizations (London: Sage).
45. Stapledon, G. P.: 1996, Institutional Shareholders and Corporate Governance (Oxford: Clarendon Press).
46. Streeck, W. and P. C. Schmitter: 1985, Community, Market, State, and Associations?, in W. Streeck and P. C. Schmitter (eds.), Private Interest Government: Beyond Market and State, Chapter 1 (London: Sage).
47. Smith, M. P.: 1996, Shareholder Activism by Institutional Investors: Evidence from Calpers, Journal of Finance 51(1): 227-252.
48. Sveiby, K. E.: 1997, The New Organisational Wealth: Managing and Measuring Knowledge Based Assets (San Francisco: Berret-Koehler).
49. Useem, M.: 1993, Executive Defense (Harvard University Press).
50. Vickrey, D. W.: 1994, An Internationally Relevant, Alternative Price Oriented Concept of Market Efficiency, The International Journal of Accounting29: 206-219.
51. Whittington, G.: 1993, Corporate Governance and the Regulation of Financial Reporting, Accounting and Business Research 23(91A): 311-319.