4. Anecdotal evidence suggests that some questionnaire respondents detect identifying codes
and react in a negative manner.
5. Section 251 of the Companies Act 1985 (as amended by section 15 of the Companies
Act 1989) and Statutory Instrument 1990 No. 515, The Companies (Summary Financial
Statements) Regulations.Gray and Roberts (1993, p. 13) suggest that producing summary
financial statements is likely to benefit only companies with a very large number of
shareholders.
6. Statutory Instrument, The Companies Act 1985 (Summary Financial Statement)
Regulations 1995, SI 1995/2092.
7. Statutory Instrument 1984 No. 716, The Stock Exchange (Listing Regulations).s. a. bartlett & r. a. chandler 260
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