Transparency in Financial Reporting: A Look at Rules-Based Versus Principles-Based Standards.
Academy of Accounting and Financial Studies Journal 2010, Oct, 14, 4
-
- $5.99
-
- $5.99
Publisher Description
INTRODUCTION Transparency in financial reporting has always been considered positive from the standpoint of financial statement users, but not necessarily something for which management has striven. Rather, corporate managers often envision a major part of their role as "marketing" the company, particularly in regard to raising capital and maintaining equity growth. Management can even seem obsessed with painting the company in "a good light."
Corporate Financial Reporting Complexity: Recommendations for Improvement.
2011
The Routledge Companion to Financial Accounting Theory
2015
Comments on "Market Value for Financial Reporting: The Premise" (Letters to the Editor) (Letter to the Editor)
2004
Profitability, Accounting Theory and Methodology
2007
Accounting and Regulation
2013
Assessment of Accounting Evaluation Practices
2022
Analyzing Financial Statements After Converging International Financial Reporting Standards and US Financial Accounting Standards for Publicly Traded Companies in the USA.
2011
Using Financial Statement Analysis to Explain the Variation in Firms' Earnings-Price Ratios.
2009
The Effectiveness of Corporate Restructuring: An Analysis.
1997
Real Option Technology in Appliance Extended Warranty Valuation.
2005
A Multi-Market, Historical Comparison of the Investment Returns of Value Averaging, Dollar Cost Averaging and Random Investment Techniques.
2006
Activity-Based Costing, Total Quality Management and Business Process Reengineering: Their Separate and Concurrent Association with Improvement in Financial Performance.
2006