Financial Reporting And Corporate Governance

Author : Thomas A. Lee
Publisher : John Wiley & Sons
Page : 309 pages
File Size : 55,9 Mb
Release : 2007-04-02
Category : Business & Economics
ISBN : 9780470026816

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Financial Reporting and Corporate Governance by Thomas A. Lee Pdf

The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities. The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.

Author : John Hendry
Publisher : Cambridge University Press
Page : 260 pages
File Size : 52,7 Mb
Release : 2013-11-07
Category : Philosophy
ISBN : 9781107654259

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Ethics and Finance by John Hendry Pdf

Ethics and Finance: An Introduction provides a comprehensive and accessible introduction to the ethical issues raised by modern finance. Drawing carefully on ethical theory and with frequent use of case studies, it includes an analysis of the global financial system and its regulation and control, as well as a detailed analysis of the financial crisis. Chapters on specific areas of finance practice cover all the major financial scandals of recent times, from mis-selling to market manipulation and from insider trading to bankers' bonuses, as well as much more positive developments. From micro finance to derivatives trading, the book provides a careful and balanced treatment designed to help finance students and practitioners approach this sensitive topic in a thoughtful and constructive way. No prior knowledge of ethics or finance is required, and the book will be invaluable to students, finance teachers, practitioners and regulators.

Author : Michelle Simbulan
Publisher : GRIN Verlag
Page : 72 pages
File Size : 44,5 Mb
Release : 2021-11-17
Category : Business & Economics
ISBN : 9783346540942

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The Accountant's Role in Corporate Governance. Global, Unified. Transparency and Disclosure Criteria for Financial Reporting by Michelle Simbulan Pdf

Academic Paper from the year 2021 in the subject Business economics - Investment and Finance, grade: Post graduate, , language: English, abstract: This study investigated the principles and criteria for transparency and disclosure in financial reporting and the accountant’s contribution facilitating its implementation. Corporate governance stands upon several principles, raised from the Cadbury report, Principles of Corporate Governance, and Sarbanes-Oxley Act of 2002. It includes rights and equitable treatment of shareholders, interests of stakeholders, role and responsibilities of the board, integrity and ethical behavior, and disclosure and transparency. Disclosure and transparency are one of the principles of corporate governance that aims to inform the public of the roles and responsibilities of the board and management in order to provide stakeholders with a level of accountability. It also includes the implementation of procedures to independently verify and safeguard the integrity of the company’s financial reporting..

Author : Charlotte Villiers
Publisher : Cambridge University Press
Page : 15 pages
File Size : 46,9 Mb
Release : 2006-06-01
Category : Law
ISBN : 9781139456210

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Corporate Reporting and Company Law by Charlotte Villiers Pdf

The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.

Author : Andrew Higson
Publisher : SAGE
Page : 244 pages
File Size : 43,6 Mb
Release : 2003-02-28
Category : Business & Economics
ISBN : 0761971416

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Corporate Financial Reporting by Andrew Higson Pdf

The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Author : Brian Finch
Publisher : Pearson UK
Page : 215 pages
File Size : 52,9 Mb
Release : 2012-10-12
Category : Business & Economics
ISBN : 9780273745990

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Corporate Governance: Financial Times Briefing by Brian Finch Pdf

Good corporate governance practices are a crucial part of any successful business. Financial Times Briefing: Corporate Governance is a practical and accessible guide to everything you need to know about corporate governance: the key legal and regulatory points, current developments, discussion of the significant factors and an exploration of the link between corporate governance and business effectiveness.Whether you’re a non-executive director, CEO, shareholder or auditor, the unique structure of this book will ensure that you get the targeted advice you need.

Author : George J. Benston,Michael Bromwich,Robert E. Litan,Alfred Wagenhofer
Publisher : Oxford University Press
Page : 336 pages
File Size : 44,6 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.

Author : Noor Afza Amran
Publisher : UUM Press
Page : 198 pages
File Size : 54,6 Mb
Release : 2013-01-01
Category : Business & Economics
ISBN : 9789670474564

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Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) by Noor Afza Amran Pdf

Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

Author : Huiying Wu,Christopher Patel
Publisher : Emerald Group Publishing
Page : 272 pages
File Size : 49,9 Mb
Release : 2014-01-16
Category : Business & Economics
ISBN : 9781783508976

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Adoption of Anglo-American models of corporate governance and financial reporting in China by Huiying Wu,Christopher Patel Pdf

This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.

Author : Pauline Weetman,Ioannis Tsalavoutas,Paul Gordon
Publisher : Routledge
Page : 422 pages
File Size : 47,8 Mb
Release : 2020-02-19
Category : Business & Economics
ISBN : 9780429774614

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International Corporate Reporting by Pauline Weetman,Ioannis Tsalavoutas,Paul Gordon Pdf

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

Author : Michael R. Young
Publisher : Aspen Publishers Online
Page : 1708 pages
File Size : 51,7 Mb
Release : 2003
Category : Law
ISBN : 9780735546028

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Financial Reporting Handbook by Michael R. Young Pdf

Never before has a single reference provided such quick access to every critical aspect of financial reporting. In addition to covering the new Sarbanes-Oxley legislation, SEC rules and regulations, and corporate governance standards promulgated by the Independence Standards Board and the AICPA at institutions such as New York Stock Exchange, NASDAQ, and the American Stock Exchange, the Financial Reporting Handbook tackles important underlying themes such as the centrality of the audit committee, the individual responsibility of executives, and the integrity of the outside auditor. Best of all, the Financial Reporting Handbook will be updated every quarter with the relevant laws and regulations that are developed and implemented.

Author : Committee on the Financial Aspects of Corporate Governance
Publisher : Unknown
Page : 108 pages
File Size : 49,6 Mb
Release : 1992
Category : Benchmarking (Management)
ISBN : STANFORD:36105062290999

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Report of the Committee on the Financial Aspects of Corporate Governance by Committee on the Financial Aspects of Corporate Governance Pdf

Author : Dimitris N. Chorafas
Publisher : Elsevier
Page : 412 pages
File Size : 44,5 Mb
Release : 2006-04-03
Category : Business & Economics
ISBN : 9780080461663

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IFRS, Fair Value and Corporate Governance by Dimitris N. Chorafas Pdf

Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation * Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift – which is prerequisite to achieving compliant financial reporting. The research conducted by Dr. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all enterprises. As many companies have found out, abandoning the classical accruals accounting for marking-to-market their transactions and portfolio positions, has not been easy. The conversion process has affected several functions within the organization including balance sheets, P&L statements, auditing, risk control, information systems, and management accounting. This book is in made up of four parts: * Part One focuses on business competition, standards boards, corporate accounting, and IAS 39 * The theme of Part Two, is the implementation of IFRS, exemplified through case studies on task forces and practical applications * Part Three brings together IFRS and management accounting requirements, with emphasis on fair value. * Part Four addresses itself to the contribution IFRS can make to better corporate governance, and to rebuilding the balance sheet The book has many case studies based on actual experiences. These range from the implementation of IFRS directives such as hedge accounting, to developing practices of real-time balance sheets; the help provided by sophisticated accounting solutions help in stress testing; and a comprehensive definition of the role of the audit committee. * A clear and practical view of the complexities of IFRS implementation * Includes practical case studies from real-life companies going through the process * Pays particular attention to IAS 39 on Fair Value

Author : Jonas Abraham Akuffo
Publisher : Springer Nature
Page : 428 pages
File Size : 54,6 Mb
Release : 2021-01-06
Category : Business & Economics
ISBN : 9783030640460

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Corporate Governance and Accountability of Financial Institutions by Jonas Abraham Akuffo Pdf

The presence of sound corporate governance in a financial institution is important in maintaining the confidence of both the market and the public. The power that corporate governance holds over the success of some of the largest financial institutions in the world is not to be downplayed. This book methodically assesses the quality of corporate governance and mechanisms of accountability disclosures to various stakeholders. It is further intended to provide fresh insights into some specific corporate governance recommendations to help improve good governance in financial institutions, particularly in the United Kingdom and the EU but will also be applicable to other major economies. It explores what, when and how corporate governance has changed the financial institution functions and corporate executive behaviour by critically reviewing the pre- and post-financial crisis theoretical and empirical literature. Increasingly driven by the nature of complications, complexities and opacity in the operations of financial systems, corporate governance reporting plays an important role in the financial sector. It will provide insights into corporate governance disclosures over a long-term basis. This book should be a valuable asset to support the research of practitioners, students and all academics due to its stimulating and reflective insights into this fascinating topic.

Author : S. Rao Vallabhaneni
Publisher : John Wiley & Sons
Page : 454 pages
File Size : 51,5 Mb
Release : 2008-05-02
Category : Business & Economics
ISBN : 9780470255803

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Corporate Management, Governance, and Ethics Best Practices by S. Rao Vallabhaneni Pdf

All the best practices a manager and an executive need-in a one-stop, comprehensive reference Praise for Corporate Management, Governance, and Ethics Best Practices "If you want a comprehensive compendium of best practices in corporate governance, risk management, ethical values, quality, process management, credible financial reporting, and related issues like the SOX Act all in one place spanning both breadth and depth, Vallabhaneni's book is the source of insightful thoughts as a reference manual. A must-read and a should-own for all institutions and libraries around the globe; I am pleased I read it and use it in my classes." -Professor Bala V. Balachandran, Kellogg School of Management, Northwestern University "Mr. Vallabhaneni has an excellent grasp of corporate governance principles. In particular, he shows how these principles can mitigate a broad range of corporate risks." -Steven M. Bragg, author of Accounting Best Practices and Inventory Best Practices "Professor Vallabhaneni provides an excellent analysis of the corporate governance landscape. His discussion and categorization of risks confronting an organization will be very helpful to boards of directors." -Frederick D. Lipman, President of the Association of Audit Committee Members, Inc. and Partner, Blank Rome LLP Representing a single and collective voice for the entire business management profession, Corporate Management, Governance, and Ethics Best Practices provides a cohesive framework for organization-wide implementation of the best practices used by today's leading companies and is an authoritative source on best practices covering all functions of a business corporation, including governance and ethics.