Corporate Financial Reporting In A Competitive Economy

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Corporate Financial Reporting in a Competitive Economy (RLE Accounting)

Author : Herman W. Bevis
Publisher : Routledge
Page : 210 pages
File Size : 46,5 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134602650

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Corporate Financial Reporting in a Competitive Economy (RLE Accounting) by Herman W. Bevis Pdf

This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.

Financial Disclosure in a Competitive Economy

Author : Robert Kuhn Mautz,William G. May
Publisher : Unknown
Page : 306 pages
File Size : 55,8 Mb
Release : 1978
Category : Business & Economics
ISBN : STANFORD:20500262275

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Financial Disclosure in a Competitive Economy by Robert Kuhn Mautz,William G. May Pdf

Corporate Financial Reporting in a Competitive Economy (RLE Accounting)

Author : Herman W. Bevis
Publisher : Routledge
Page : 180 pages
File Size : 48,5 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134602728

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Corporate Financial Reporting in a Competitive Economy (RLE Accounting) by Herman W. Bevis Pdf

This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.

The End of Accounting and the Path Forward for Investors and Managers

Author : Baruch Lev,Feng Gu
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 53,6 Mb
Release : 2016-06-02
Category : Business & Economics
ISBN : 9781119190998

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The End of Accounting and the Path Forward for Investors and Managers by Baruch Lev,Feng Gu Pdf

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

A History of Corporate Finance

Author : Jonathan Barron Baskin,Paul J. Miranti
Publisher : Cambridge University Press
Page : 368 pages
File Size : 47,7 Mb
Release : 1999-12-28
Category : Business & Economics
ISBN : 0521655366

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A History of Corporate Finance by Jonathan Barron Baskin,Paul J. Miranti Pdf

An overview of the role of institutions and organisations in the development of corporate finance.

Financial disclosure in a competitive economy

Author : Robert K. Mautz,William G. May
Publisher : Unknown
Page : 286 pages
File Size : 54,9 Mb
Release : 1978
Category : Electronic
ISBN : OCLC:632085324

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Financial disclosure in a competitive economy by Robert K. Mautz,William G. May Pdf

Corporate Financial Reporting and Analysis

Author : S. David Young,Jacob Cohen,Daniel A. Bens
Publisher : Wiley Global Education
Page : 368 pages
File Size : 48,8 Mb
Release : 2018-11-07
Category : Business & Economics
ISBN : 9781119494591

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Corporate Financial Reporting and Analysis by S. David Young,Jacob Cohen,Daniel A. Bens Pdf

Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.

Financial Reporting and Statement Analysis

Author : Clyde P. Stickney,Paul R. Brown,James M. Wahlen
Publisher : Thomson South-Western
Page : 1080 pages
File Size : 50,7 Mb
Release : 2004
Category : Accounting
ISBN : 0324201591

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Financial Reporting and Statement Analysis by Clyde P. Stickney,Paul R. Brown,James M. Wahlen Pdf

The Impact of Globalization on International Finance and Accounting

Author : David Procházka
Publisher : Springer
Page : 484 pages
File Size : 49,6 Mb
Release : 2017-12-29
Category : Business & Economics
ISBN : 9783319687629

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The Impact of Globalization on International Finance and Accounting by David Procházka Pdf

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.

Corporate Financial Reporting and Performance

Author : Önder Kaymaz,Özgür Kaymaz,A. R. Zafer Sayar
Publisher : Springer
Page : 82 pages
File Size : 43,9 Mb
Release : 2015-11-05
Category : Business & Economics
ISBN : 9781137515339

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Corporate Financial Reporting and Performance by Önder Kaymaz,Özgür Kaymaz,A. R. Zafer Sayar Pdf

Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.

Integrated Reporting of corporate financial and nonfinancial data: Delivering on its promise to contribute to sustainable development?

Author : David Leicht
Publisher : GRIN Verlag
Page : 91 pages
File Size : 52,6 Mb
Release : 2012-10-25
Category : Business & Economics
ISBN : 9783656296720

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Integrated Reporting of corporate financial and nonfinancial data: Delivering on its promise to contribute to sustainable development? by David Leicht Pdf

Master's Thesis from the year 2012 in the subject Economics - Other, The Graduate Institute, language: English, abstract: There is wide-spread awareness about the fact that business has caused or aggravated many significant global crises, calling into question the sustainability of our current economy. Proponents of the emerging concept of Integrated Reporting, however, argue that corporations can reverse this trend by reporting their financial information together with information measured in CSR reports about at what costs to environment and society, also called footprint, a corporation has achieved its profits. Such opening up to disclosure, so the argument, creates incentives for corporations to reduce their footprint; and reputation and capital allocation will then reward well-performing, sustainable corporations leading to a dynamic mechanism that will contribute to sustainable development. Such an argumentation is simplistic and does not hold. Property economics establishes that within a property-based economy, corporations are faced with specific economic requirements as a result of the capitalization process, namely requirements to grow and secure profitability across time and competition. Such requirements leave corporations with no option than to subdue social and environmental considerations to their pursuit of profitability. The latter, in return, dictates that corporations use strategies like Integrated Reporting, arguing for voluntary corporate self-regulation in regards to costs imposed on society and environment, in order to shape a regulatory framework that accommodates their ability to respond to economic requirements. Corporations are moreover not likely to voluntarily report on any measure that will threaten their profitability. The concept of Integrated Reporting can not simultaneously be a corporate tool for shaping a specific legal framework that subdues environmental and social considerations; as well as a contribution to sustainable development, at least not as long as the latter is analyzed from an eco-social perspective that requires that economic interests be subdued to social and environmental considerations. Integrated Reporting can, however, play a role in informing society about the footprint of a given corporation if regulation establishes what is to be measured by corporations when disclosing their footprint.

The New Global Rulers

Author : Tim Büthe,Walter Mattli
Publisher : Princeton University Press
Page : 320 pages
File Size : 54,6 Mb
Release : 2013-07-21
Category : Political Science
ISBN : 9780691157979

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The New Global Rulers by Tim Büthe,Walter Mattli Pdf

Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule making has been motivated not only by the economic benefits of common rules for global markets, but also by the realization that government regulators often lack the expertise and resources to deal with increasingly complex and urgent regulatory tasks. The New Global Rulers examines who writes the rules in international private organizations, as well as who wins, who loses--and why. Tim Büthe and Walter Mattli examine three powerful global private regulators: the International Accounting Standards Board, which develops financial reporting rules used by corporations in more than a hundred countries; and the International Organization for Standardization and the International Electrotechnical Commission, which account for 85 percent of all international product standards. Büthe and Mattli offer both a new framework for understanding global private regulation and detailed empirical analyses of such regulation based on multi-country, multi-industry business surveys. They find that global rule making by technical experts is highly political, and that even though rule making has shifted to the international level, domestic institutions remain crucial. Influence in this form of global private governance is not a function of the economic power of states, but of the ability of domestic standard-setters to provide timely information and speak with a single voice. Büthe and Mattli show how domestic institutions' abilities differ, particularly between the two main standardization players, the United States and Europe.

Quantitative Corporate Finance

Author : John B. Guerard, Jr.,Eli Schwartz
Publisher : Springer Science & Business Media
Page : 545 pages
File Size : 54,8 Mb
Release : 2007-10-04
Category : Business & Economics
ISBN : 9781402070198

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Quantitative Corporate Finance by John B. Guerard, Jr.,Eli Schwartz Pdf

The book addresses several problems in contemporary corporate finance: optimal capital structure, both in the US and in the G7 economies; the Capital Asset Pricing Model (CAPM) and the Arbitrage Pricing Model (APT) and the implications for the cost of capital; dividend policy; sales forecasting and pro forma statement analysis; leverage and bankruptcy; and mergers and acquisitions. It is designed to be used as an advanced graduate corporate financial management textbook.

Worldwide Financial Reporting

Author : George J. Benston,Michael Bromwich,Robert E. Litan,Alfred Wagenhofer
Publisher : Oxford University Press
Page : 336 pages
File Size : 53,9 Mb
Release : 2006-04-13
Category : Business & Economics
ISBN : 9780190294236

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Worldwide Financial Reporting by George J. Benston,Michael Bromwich,Robert E. Litan,Alfred Wagenhofer Pdf

International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.