Deficiencies In European Company Information: The Challenges For Vendors  

Oleh:

Green, Louise

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Business Information Review vol. 24 no. 2 (Jun. 2007), page 89-111.
Topik: accounting; acquisitions; company directors; company information; company ownership; company reporting; disclosure; Europe; filing; financial data; industry classification; mergers
Fulltext: 89.pdf (197.1KB)

Isi artikel

Explains why there is currently no Companies House for Europe and describes the pan-European company information solution developed in a standardized format as an alternative by Bureau van Dijk. Outlines the cultural differences between company accounts filing regimes in different European countries, distinguishing between the Anglo-Saxon countries’ approach of providing information for shareholders and the Continental approach of providing information for taxation and statistical purposes. Compares accounting practices and filing rules in a number of individual countries, indicating how their situations are changing. Gives details of the additional information that Bureau van Dijk information providers source, including industry classification, merger & acquisition and ownership data, and outlines the collection process. Emphasizes that users need to distinguish between what is missing and what is simply unavailable

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