The impact of reform in canadian state-owned enterprises on voluntary disclosure in annual reports (Record no. 14034)
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| 001 - CONTROL NUMBER | |
| control field | 5110917255310 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160222.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 051109s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BOZEC, Richard |
| 9 (RLIN) | 22364 |
| 245 10 - TITLE STATEMENT | |
| Title | The impact of reform in canadian state-owned enterprises on voluntary disclosure in annual reports |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Toronto : |
| Name of publisher, distributor, etc. | IPAC, |
| Date of publication, distribution, etc. | Fall 2004 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This study examines the impact of reform in Canadian state-owned enterprises (SOEs) onthe level of information disclosure intheir annual reports. Reform in SOEs encompasses two criticalstages: commercialization andprivatization. Comemrcialization instils into SOEs commonprinciples and practices typical of the private sector. As a result, the mandate of the firmshifts away fromsocial towards profitability objective.s Privatization refers to the legaltransfer of public ownership to private hands. The author argues that SOE reform leads to greater information asymmetries betweenmanagement and stakeholders (creditors and shareholders), increasing financial costs for businesses. In accountingliterature, this factor is considered a component that positively influences disclosure. The study's findings support such a proposition. More precisely, the results suggest that commercialization and privatization do provide incentive for managers to disclose additional information in their annual reports. Most of the incremental disclosure is financial |
| 773 08 - HOST ITEM ENTRY | |
| Title | Canadian Public Administration : the journal of the Institute of Public Administration of Canada |
| Related parts | 47, 3, p. 360-378 |
| Place, publisher, and date of publication | Toronto : IPAC, Fall 2004 |
| International Standard Serial Number | ISSN 008-4840 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20051109 |
| Operator's initials, OID (RLIN) | 1725^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20051109 |
| Operator's initials, OID (RLIN) | 1727^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
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