强制性会计信息披露[外文翻译].docVIP

Mandatory Accounting Disclosure Material Source: Mandatory Accounting Disclosure by Small Private Companies Author: Benito Arrunada There are substantial differences in the regulation in differeni couniries on financial disclosure by private companies and, in particular, on publication of their accounts.In the USA, Japan and some other countries, most private companies, whatever [heir size, arc not obliged to disclose financial information.In contrast, in the European Union all companies arc required to file their accounts with a public register. Most other countries also require many of their