Bartlett, Susan; Jones, Michael John - In: Accounting History Review 7 (1997) 1, pp. 61-80
This case study examines the annual report disclosures in a UK listed company, Bulmers, from 1970 to 1990. While mandatory disclosure increased sharply, primarily because of the 1981 Companies Act, the even steeper increase in voluntary disclosure was part of a wide-ranging package of measures...