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40-JARIG BESTAAN !.B.R. Goodman R., 'Annual reports serving a dual marketing function - report of a survey' in: Public Relations Quarterly, vo1.25, nr.2, 1980, blz.21-24. Hines R.D., 'The usefulness of annual reports: the anomaly between the efficient markets hypothesis and shareholder surveys' in: Accounting and Business Research, vo1.12, Autumn, 1982, blz.296-309. Ingram R.w., 'An investigation of the information content of (certain) social responsibility disclosures' in: Journal of Accounting Research, vo1.16, nr.1, 1978, blz.270-285. Ingram R.W. & Frazier K.B., 'Narrative disclosures in annual reports' in: Journal of Business Research, vo1.11, nr.l, 1983, blz.49-60. Jaggi B. & Freedman M., 'An analysis of the informational content of pollution disclosures' in: Financial Review, september 1982, blz.142-152. Korzybski A., 'Selections from Science and Sanity', The International Non-Aristotelian Publishing Company, 1972. Lebar MA, 'A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release' in: The Accounting Review, vo1.57, nr.1, 1982, blz.176-189. Lee T.A. & Tweedie D.P., 'Accounting information: An investigation of private shareholder usage' in: Accounting and Business Research, vol.5, nr.3, 1975, blz.280-291. Lee T.A. & Tweedie D.P., 'Accounting information: An investigation of private shareholder understanding' in: Accounting and Business Research, vol.5, nr.4, 1975, blz.3-13. Morton J.R., 'Qualitative objectives of financial accounting: a comment on relevance and understandability' in: Journal of Accounting Research, Autumn 1974, blz.288-298. Parker L.D., 'Corporate annual reports: a failure to communicate' in: The International Journal of Accounting Education and Research, vo1.16, nr.2, 1981, blz.35-48. Rockness J.W., 'An assessment of the relationship between US corporate environmental performance and disclosure' in: Journal of Business Finance and Accounting, vo1.12, nr.3, 1985, blz.339-354. Ryan M.H., 'Using corporate annual reports for public dissemination of a corporation's position and performance on social issues' in: S.P.Sethi & c.L.Swanson (eds.), Private Enterprise and Public Purpose, J.Wiley, New York, 1981, blz.443-455. Ryan M.H., Swanson C.L. & Buchholz RA, 'Corporate Strategy, Public Policy & the Fortune 500', Basil Blackwell, Oxford, 1987. Salancik G.R. & Meindl J.R., 'Corporate attributions as strategic illusions of management control' in: Administrative Science Quarterly, vo1.29, nr.2, 1984, blz.238-254. Singhvi S.S. & Desai H.B., 'An empirical analysis of the quality of corporate financial disclosure' in: The Accounting Review, vo1.46, nr.1, 1971, blz.129-138. Smith J.E. & Smith N.P., 'Readability: A measure of the performance of the communication function of financial reporting' in: The Accounting Review, vol.46, nr.2, 1971, blz.352-361. Smith M. & Taffler R., 'Readability and understandability: Different measures of textual complexity of accounting narrative' in: Accounting, Auditing & Accountability Journal, vol.5, nr.4, 1992, blz.84-98. Staw B.M., McKechnie P.!' & Puffer S.M., 'The justification of organizational performance' in: Administrative Science Quarterly, vo1.28, nr.4, 1983, blz.582-600. Trotman K.T. & Bradley G.W., 'Associations between social responsibility disclosure and characteristics of companies' in: Accounting, Organizations and Society, vol.7, nr.2, 1981, blz.355-362. Ullmann AA, 'Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of U.S.firms' in: Academy of Management Review, vol.l 0, nr.3, 1985, blz.540-557. Wilton R.L. & Tabb J.B., 'An investigation into private shareholder usage of financial statements in New Zealand' in: Accounting Education, vol.9, nr.2, 1978, blz.93-1 0 1. 97
40' ANNIVERSAIRE I.R.E. Winfield R.R., 'Shareholder opinion of published financial statements' in: J .Courtis (ed.), Corporate Annual Report Analysis, AFM Exploratory Series, vol.5, Armidale, 1978, blz.179-194. Wiseman J., 'An evaluation of environmental disclosures made in corporate annual reports' in: Accounting, Organizations and Society, vol.6, nr.1, 1982, blz.53-63. Wymeersch E., 'De nieuwe voorschriften inzake vennootschapsinformatie evenals inzake commissaristoe zicht' in: E.Wymeersch & H.Braeckmans (eds.), Het Nieuwe Vennootschapsrecht na de Wet van 5 December 7984, Kluwer Rechtswetenschappen, Antwerpen, 1985, blz.73-115. Zeghal D. & Ahmed SA, 'Comparison of social responsibility information disclosure media used by Cana 98 dian firms' in: Accounting, Auditing, Accountability Journal, vol.3, nr.1, 1990, blz.18-33.
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1953·1993 LIBER AMICORUM 4 JUIN 19
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INHOUDSTAFEL 40-JARIG BESTAAN I.B.R
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Avant-propos Raymond EECKHOUT Presi
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40-JARIG BESTAAN I.B.R. Het Institu
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40· ANNIVERSAIRE I.R.E. 1935 1947
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40' ANN/VERSA/RE I.R.E. 1957 1958 1
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40· ANNIVERSAIRE I.R.E. 1992 24 co
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PREMIERE PARTIE L'lnstitut des Revi
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40' ANN/VERSA/RE I.R.E. Un annivers
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40· ANNIVERSAIRE I.R.E. 1I s' agit
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40· ANNIVERSAIRE I.R.E. C. Pour pr
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Le Conseil Superieur du Revisorat d
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40-JARIG BESTAAN I.B.R. warden voor
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Tabel13: Periodieke informatie - 19
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40-JARIG BESTAAN I.B.R. en herverde
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Consolidatiekring bij consolidatie
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40-JARIG BESTAAN I.B.R. 4 0 wanneer
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1.2.1.1. Rechtstreekse deelneming.
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1.2.1.4. Circulaire deelneming. 10%
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(a) it actually exercices a dominan
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40' ANNIVERSAIRE I.R.E. Dan zullen
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40· ANNIVERSAIRE LR.E. Vermits de
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40' ANNIVERSAIRE I.R.E. Het getrouw
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40· ANNIVERSAIRE I.R.E. Introducti
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40-JARIG BESTAAN I.B.R. nees financ
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40· ANNIVERSAIRE I.R.E. L'hypothes
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40-JARIG BESTAAN I.B.R. publication
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40· ANN/VERSA/RE I.R.E. (1) Paire
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BIBLlOGRAPHIE SELECTIVE 40-JARIG BE
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40' ANNIVERSAIRE I.R.E. 1. Introduc
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40· ANNIVERSAIRE I.R.E. 3.1. La fa
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40-JARIG BESTAAN I.B.R. Le plus sou
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40-JARIG BESTAAN I.B.R. La mise en
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40· ANNIVERSAIRE I.R.E. Toutefois,
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40-JARIG BESTAAN I.B.R. - une clari
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Le role social du reviseur Alfred P
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40-JARIG BESTAAN I.B.R. - les inves
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40' ANN/VERSA/RE I.R.E. de la socie
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40' ANNIVERSAIRE I.R.E. Le Conseil
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40-JARIG BESTAAN I.B.R. REUNION PRE
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40-JARIG BESTAAN I.B.R. INTERVENTIO
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40-JARIG BESTAAN I.B.R. conseil d'
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40-JARIG BESTAAN I.B.R. Ces trois d
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40-JARIG BESTAAN I.B.R. Que fait-on
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40' ANNIVERSAIRE I.R.E. Nous fetons
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40' ANNIVERSAIRE I.R.E. Cette ouver
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40' ANNIVERSAIRE I.R.E. L'approche
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40· ANNIVERSAIRE I.R.E. Une techni
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40-JARIG BESTAAN I.B.R. La conclusi
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40· ANN/VERSA/RE I.R.E. (2) I'inve
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40' ANNIVERSAIRE I.R.E. Periode Obj
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40· ANN/VERSA/RE I.R.E. McKee, Tho
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40' ANNIVERSAIRE I.R.E. 1. Introduc
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40· ANNIVERSAIRE I.R.E. 2.2.2. Imp
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4.3. Revision Structure des applica
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40-JARIG BESTAAN I.B.R. - L' extrac
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Systeemontwikkelingscontroles en de
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40· ANNIVERSAIRE I.R.E. Controleer
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40· ANNIVERSAIRE I.R.E. 2.4. Audit
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40· ANN/VERSA/RE I.R.E. e) Bouw Ge
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40· ANNIVERSAIRE I.R.E. «Particip
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40-JARIG BESTAAN I.B.R. het geschik
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5. De relatie tU5sen IT-audit en ex
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40-JARIG BESTAAN I.B.R. Paans, R. (
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40· ANNIVERSAIRE I.R.E. Is het kof
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40-JARIG BESTAAN I.B.R. uit overweg
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40-JARIG BESTAAN I.B.R. de p/anmati
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40· ANNIVERSAIRE I.R.E. module te
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40· ANNIVERSAIRE I.R.E. Avant-prop
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40· ANNIVERSAIRE I.R.E. I' entrepr
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40-JARIG BESTAAN I.B.R. Les normes
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2.5. Methodes d' evaluation 40-JARI
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40-JARIG BESTAAN I.B.R. b) la valeu
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40' ANNIVERSAIRE I.R.E. 3.5. Le sur
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40· ANN/VERSA/RE I.R.E. NOTES 1 F.
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40· ANNIVERSAIRE I.R.E. 41 G. KLEY
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De vrije-kasstroomanalyse als waard
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40' ANNIVERSAIRE I.R.E. van een ond
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40· ANNIVERSAIRE I.R.E. in het bed
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40· ANNIVERSAIRE I.R.E. bepalen. D
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40-JARIG BESTAAN I,B.R. 19,5 percen
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40-JARIG BESTAAN I.B.R. De evolutie
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40· ANNIVERSAIRE I.R.E. In dit ver
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De externe controle bij de autonome
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De externe controles 11. op de auto
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40·JARIG BESTAAN I.B.R. sein du co
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40' ANNIVERSAIRE I.R.E. De bedrijfs
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40· ANN/VERSA/RE I.R.E. hoedanighe
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40· ANN/VERSA/RE I.R.E. IV, Taken
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40' ANN/V6RSA/RE I.R.E. controle va
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40' ANNIVERSAIRE I.R.E. (5) In een
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40· ANNIVERSAIRE LR.E. In het comm
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40' ANNIVERSAIRE I.R.E. (18) KB dd.
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Le reviseur une valeur ajoutee pour
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40-JARIG BESTAAN I.B.R. Une fois ce
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40' ANNIVERSAIRE I.R.E. formation d
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40' ANNIVERSAIRE LR.E. 2. Missions
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40· ANNIVERSAIRE LR.E. - la verifi
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40' ANNIVERSAIRE i.R.E. Les reviseu
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40' ANNIVERSAIRE I.R.E. 368 D/1993/
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