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Chapter 5

Relations with shareholders and

disclosure

Outcome

By the end of this session you should be able to:

 analyse and discuss the role and influence of institutional investors in corporate
governance systems and structures, e.g. the roles and influences of pension
funds, insurance companies and mutual funds

 explain and assess the general principles of disclosure and communication with
shareholders

 explain and analyse ‘best practice’ corporate governance disclosure
requirements

 define and distinguish between mandatory and voluntary disclosure of corporate
information in the normal reporting cycle

 explain and explore the nature of, and reasons and motivations for, voluntary
disclosure

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 5 of your Study Text

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