Thesis (Ph. D.)--Columbia University. / Vita. Bibliography: p. 205-218.

Thesis (Ph. D.)--University of Washington, 1994. / Vita. Includes bibliographical references (leaves [108]-111).

Thesis (Ph. D.)--University of Texas at Austin, 2005. / Supervisor: Ross Jennings. Vita. Includes bibliographical references. Also available from UMI.

Company law has made a major contribution to the industrial and economic development of capitalist countries. This thesis seeks to explore an important aspect at the heart of UK company law - disclosure of information by limited liability companies. The importance of disclosure lies in the fact that since the early days of the formation of joint stock companies, law makers have relied on disclosure as a means of protecting investors, creditors and others persons dealing with a company. This thesis examines disclosure of information in some chosen areas in UK company law. In each of the chosen areas the thesis examines the reasons why companies are required to disclose information to investors, creditors, employees and, to some extent, members of the public. It makes a brief summary of the information required to be disclosed in each area. It then goes on to make an assessment of the usefulness and effectiveness of the disclosure requirements and policies. Problem areas are identified and possible solutions are noted. The work is divided into five chapters. Chapter One is a general discourse of the various arguments for and against disclosure of information to various users of information. The other chapters discuss disclosure in relation to each chosen area. Chapter Two concerns public documents of limited companies. It examines the significance of disclosure of information in public documents in the light of the abolition of the ultra vires doctrine and the doctrine of constructive notice. Chapter Three deals with accounts. The reasons for financial reporting and some problems relating to financial reporting are at the heart of this chapter. Chapter Four examines directors' fiduciary duties. The reasons for imposing fiduciary duties on directors, problems faced by shareholders in monitoring company management and insider dealing are discussed. Chapter Five concerns takeovers. The importance of disclosure of information in a takeover and the measures taken by the City Panel on Takeovers and Mergers to protect shareholders of the target company are the basis of this chapter. Finally, the thesis ends with a General Conclusion which brings together the conclusions drawn from each chapter.

Thesis (doctoral)--Universität Greifswald.

Thesis (Ph.D.)--Hong Kong University of Science and Technology, 2005. / Includes bibliographical references. Also available in electronic version.

Includes bibliographical references.

Includes bibliographical references.

Thesis (Ph. D.)--Michigan State University. Dept. of Accounting and Information Studies, 2008. / Title from PDF t.p. (viewed on Apr. 8, 2009) Includes bibliographical references (p. 96-101). Also issued in print.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T17:03:34Z No. of bitstreams: 2 Renato_Ros.pdf: 443506 bytes, checksum: 7e56f02b1178c2be1cc1a5b8fbe2b165 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T17:03:34Z (GMT). No. of bitstreams: 2 Renato_Ros.pdf: 443506 bytes, checksum: 7e56f02b1178c2be1cc1a5b8fbe2b165 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2011-11-08 / Scientific work using accounting statistical tools with indicative accounting variables were used to study corporate frauds abroad in early nineties. However, studies using with this approach are practically non-existent in Brazil. The purpose of this research was to analyze whether accounting variables used as fraud indicators in foreign studies could be applied to non-financial listed companies in Brazil. For this purpose, based on 220 sentenced lawsuits (Common and Summary Proceedings) containing corporate fraud indications with decisions disclosed by the Brazilian Securities and Exchange Commission (CVM) from 2000 to 2010, an 'analyzed group' was formed with 26 companies with fraud indications available in Econom??tica?? software and a 'control group' with 52 companies without fraud indications. It was extracted 13 fraud-indicating accounting variables most used in foreign researches during the last 10 years. To analyze results, it was applied the descriptive analysis and the logistic regression. From the main results, it can be said that the indicative accounting variables "gross profit/ total asset and "operating gross revenue/ total asset" could be considered relevant fraud predictors in non-financial listed companies in Brazil. This work has the intention to contribute as a helping tool for companies' transparency, ethics and responsibility, as well as to assess capital markets and involved agents, as regulation organs, auditors and corporations as a whole. At the end of this work, it is suggested future scientific works. / Trabalhos cient??ficos com ferramental estat??stico em contabilidade, utilizando vari??veis cont??beis indicativas, deram seus primeiros passos no estudo das fraudes corporativas no exterior no in??cio da d??cada de 90, e com esse enfoque, praticamente inexistem no Brasil. O objetivo desta pesquisa foi analisar se as vari??veis cont??beis utilizadas como indicativas de fraudes em estudos no exterior podem ser aplicadas em empresas n??o financeiras de capital aberto no Brasil. Para isto, baseado nos 220 processos julgados (Ritos Ordin??rios e Sum??rios) com ind??cio de fraude corporativa com julgamentos divulgados pela Comiss??o de Valores Mobili??rios - CVM entre 2000 e 2010, formou-se um 'grupo analisado' com 26 empresas com ind??cios de fraude que continham dados dispon??veis na Econom??tica?? e um 'grupo de controle' com 52 empresas que n??o apontavam ind??cios de fraude. Extraiu-se as 13 vari??veis cont??beis indicativas de fraudes mais utilizadas em pesquisas no exterior dos ??ltimos 10 anos. Para an??lise dos resultados, utilizou-se an??lise descritiva e regress??o log??stica. Dentre os principais resultados obtidos, destaca-se que as vari??veis cont??beis indicativas 'lucro bruto/ativo total' e 'receita operacional bruta/ativo total' podem ser consideradas importantes previsoras de fraudes em empresas n??o financeiras de capital aberto no Brasil. Esta pesquisa visa a contribuir como ferramenta de aux??lio ?? transpar??ncia, ??tica e responsabilidade das empresas, auxiliando mercado de capitais e agentes envolvidos como ??rg??os reguladores, auditores e corpora????es como um todo. Ao t??rmino desta pesquisa, sugere-se novas pesquisas para futuros trabalhos cient??ficos.