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Author : Thomas Alexander Lee,Robert Henry Parker
Publisher : Unknown
Page : 307 pages
File Size : 43,5 Mb
Release : 1979-01-01
Category : Corporations
ISBN : 0177610476
Author : T. A. Lee,Robert H. Parker
Publisher : Routledge
Page : 369 pages
File Size : 47,5 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134715213
This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.
Author : George J. Murphy
Publisher : Routledge
Page : 192 pages
File Size : 50,8 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000166736
This book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes. Knowledge of how financial reporting practices evolved and what influenced their evolution is key to understanding current financial reporting and in influencing further change.
Author : Canadian Institute of Chartered Accountants
Publisher : Canadian Institute of Chartered Accountants
Page : 132 pages
File Size : 54,6 Mb
Release : 1980
Category : Accounting
ISBN : UOM:35128000837011
Author : John Richard Edwards
Publisher : Routledge
Page : 380 pages
File Size : 46,9 Mb
Release : 2018-07-11
Category : Business & Economics
ISBN : 9781351373470
A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.
Author : Richard P. Brief
Publisher : Routledge
Page : 315 pages
File Size : 44,5 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134604685
The contributions in this book, most of which are not widely available, discuss the evolution of financial reporting at a time when it was rare for companies to present detailed reports to their shareholders. Some early annual reports are reprinted here, including the 1902 annual report of the United States Steel Corporation, the 1909 annual report of the International Harvester Company, the 1910 annual report of the American Telephone & Telegraph Company and the 1911 annual report of Westinghouse Electric & Manufacturing Company.
Author : Alessandro Ghio,Roberto Verona
Publisher : Springer Nature
Page : 183 pages
File Size : 54,9 Mb
Release : 2020-04-02
Category : Business & Economics
ISBN : 9783030422998
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Author : S. David Young,Jacob Cohen,Daniel A. Bens
Publisher : John Wiley & Sons
Page : 368 pages
File Size : 53,5 Mb
Release : 2018-11-28
Category : Business & Economics
ISBN : 9781119494577
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.
Author : Jonathan Barron Baskin,Paul J. Miranti
Publisher : Cambridge University Press
Page : 368 pages
File Size : 40,6 Mb
Release : 1999-12-28
Category : Business & Economics
ISBN : 0521655366
An overview of the role of institutions and organisations in the development of corporate finance.
Author : George J. Benston,Michael Bromwich,Robert E. Litan,Alfred Wagenhofer
Publisher : Oxford University Press
Page : 336 pages
File Size : 55,5 Mb
Release : 2006-04-13
Category : Business & Economics
ISBN : 9780190294236
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 : Greg Whittred
Publisher : Routledge
Page : 135 pages
File Size : 40,6 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000166910
This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm’s optimal contract structure.
Author : Andrew Higson
Publisher : SAGE
Page : 244 pages
File Size : 47,5 Mb
Release : 2003-02-28
Category : Business & Economics
ISBN : 0761971416
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 : Paul Rosenfield
Publisher : Routledge
Page : 416 pages
File Size : 55,9 Mb
Release : 2006-04-18
Category : Business & Economics
ISBN : 9781135990107
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Author : Thomas A. Lee
Publisher : John Wiley & Sons
Page : 309 pages
File Size : 42,8 Mb
Release : 2007-04-02
Category : Business & Economics
ISBN : 9780470026816
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 : Stephen A. Zeff
Publisher : Unknown
Page : 126 pages
File Size : 50,8 Mb
Release : 2021-09-13
Category : Electronic
ISBN : 1680838644
Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present surveys and explains the evolution of the stream of events and developments in the regulation and standard setting that have set the requirements for companies' financial reporting in the U.S. capital market. Particular attention is given to instances in which the SEC, as regulator, has either been in disagreement with the private-sector accounting standard setter, or where they both have partnered in a solution. Attention is also given to some of the more celebrated attempts by self-interested parties, particularly the company sector, to interpose themselves forcefully into the standard-setting process. The interventions from members of Congress on behalf of the company sector are also the object of study. In this rendering of the evolution, the author has endeavored to provide extensive references to the published literature to enable readers to study the events and developments in greater depth.