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Annual reporting disclosures 1970-90: an exemplification

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  • Susan Bartlett
  • Michael John Jones

Abstract

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 which Bulmers' chairman, Peter Prior, introduced to reflect a new corporate philosophy. In 1974, Bulmers provided a statement of company objectives, the first known British example, a year before this practice was recommended in The Corporate Report (Accounting Standards Steering Committee, 1975). In 1982, Esmond Bulmer MP introduced a Private Member's Bill on employee consultation and information, the basic aims of which were eventually enshrined in the 1985 Companies Act.

Suggested Citation

  • Susan Bartlett & Michael John Jones, 1997. "Annual reporting disclosures 1970-90: an exemplification," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 61-80.
    • Handle: RePEc:taf:acbsfi:v:7:y:1997:i:1:p:61-80
    DOI: 10.1080/095852097330766
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    References listed on IDEAS

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