Corporate Financial Reporting: Theory and Practice - Couverture rigide

Higson, Andrew

Couverture rigide

ISBN 10 : 0761971416 ISBN 13 : 9780761971412

Editeur : SAGE Publications Ltd, 2002

Synopsis

'This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic' - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management's motivations to fraud. Special features of this book include: - A critical examination of accounting 'theory' - Senior practitioners' insights on 'a true and fair view' - An exploration of 'the financial reporting expectations gap' - A discussion of the nature of 'corporate performance' - An examination of corporate fraud - An examination of the implications of 'real-time' reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

Détails de l'édition

• Éditeur: SAGE Publications Ltd
• Date d'édition: 2002
• Langue: anglais
• ISBN 10: 0761971416
• ISBN 13: 9780761971412
• Reliure: Relié
• Nombre de pages: 220
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible