Corporate Financial Reporting And Performance
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Corporate Financial Reporting And Performance
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Author : Önder Kaymaz
language : en
Publisher: Springer
Release Date : 2015-11-05
Corporate Financial Reporting And Performance written by Önder Kaymaz and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-05 with Business & Economics categories.
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.
Corporate Financial Reporting And Analysis
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Author : S. David Young
language : en
Publisher: John Wiley & Sons
Release Date : 2018-11-28
Corporate Financial Reporting And Analysis written by S. David Young and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-28 with Business & Economics categories.
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.
Evaluating Corporate Financial Performance
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Author : Jacek Welc
language : en
Publisher:
Release Date : 2022
Evaluating Corporate Financial Performance written by Jacek Welc and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
"Jacek's book offers a user-friendly step-by-step guide through a corporate financial statement analysis. It is a journey starting from fundamental concepts of financial reporting, and then traveling through numerous analytical tools, which are discussed with both a retrospective as well as future-oriented focus. The real-life examples greatly demonstrate not only how financial reports are useful in evaluating business performance, but also (or before all) in an assessment of corporate business risks. The auxiliary materials are innovative and highly valuable too, since they make a 'digestion' of the discussed topics much easier, especially for non-advanced readers." -Artur Osuchowski, former consultant at KPMG and E&Y, former Deputy President of Ciech S.A. and ongoing member of several supervisory boards of companies listed on Warsaw Stock Exchange "I strongly recommend this textbook to any student or practitioner who intends to develop his or her skills in interpreting accounting numbers reported on corporate financial reports. All analytical concepts, discussed in this book, are demonstrated with the use of real-life case studies based on data extracted from financial statements of multiple corporations. For example, in chapter five, several analytical tools are presented to evaluate a company with a high bankruptcy risk. The analysis in all chapters ensures a 'down-to-earth' focus, as well as a purely practical orientation of Jacek's work." -Ahmad H. Jumah, Associate Professor of Accounting, University of Illinois Springfield "Jacek's book goes beyond simply helping readers understand what financial statements contain. His book innovatively helps readers use those statements to gather true insight into a company's performance and operations. Through one timely example after another, readers come away with a far deeper sense of the power of effective and transparent financial reporting." -Eugene Soltes, McLean Family Professor of Business Administration, Harvard Business School "This book is extraordinary because of innovative features such as online appendix, Excel files, and webinar-form lectures. It includes interesting real-life cases which will attract readers' attention. This book is quite different from existing accounting books and will be an outstanding tool for financial statement analysis." -Ingoo Han, Professor of Accounting, Korea Advanced Institute of Science and Technology "This is a wonderful book, the additional materials create a kind of augmented reality for learning finance, and its practical approach makes it an essential reference for finance courses based on the case method or challenge-based learning." -Felipe A. Pérez Sosa, EGADE Business School, Tecnológico de Monterrey "Jacek's writing on accounting is sharp and illuminating. His latest is no exception and a must read for those trying to understand the art of financial reporting." -Jamie Powell, FT Alphaville Jacek Welc is an Assistant Professor at Wroclaw University of Economics, Poland and a Professor of Corporate Finance at SRH Berlin University of Applied Sciences, Germany. From 2003 to 2007 he was an independent consultant in the areas of corporate valuation, management accounting, and financial accounting. Having also been Head of the Corporate Finance Department at Dexus Partners, Jacek now co-owns a consultancy specialising in corporate financial services called WNP Ekspert. He has written and published a number of articles, as well as a two books: Applied Regression Analysis for Business: Tools, Traps and Applications (Springer, 2017) and Reading Between the Lines of Corporate Financial Reports: In Search of Financial Misstatements (Palgrave Macmillan, 2020).
Corporate Financial Reporting
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Author : Andrew Higson
language : en
Publisher: SAGE
Release Date : 2003-02-28
Corporate Financial Reporting written by Andrew Higson and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02-28 with Business & Economics categories.
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.
Corporate Financial Reporting And Analysis
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Author : David Young
language : en
Publisher: Wiley Global Education
Release Date : 2014-09-23
Corporate Financial Reporting And Analysis written by David Young and has been published by Wiley Global Education this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-23 with Business & Economics categories.
Corporate Financial Reporting and Analysis: A Global Perspective/3e by David Young and Jacob Cohen is an introductory textbook on financial reporting for MBA students. This book is intended to offer the rigor and comprehensive coverage required of an MBA text, while at the same time offering an accessible and practical reference for participants in executive programs. David Young is based at INSEAD Business School in France, and Jacob Cohen is based at MIT Sloan School of Management in the USA. This book offers a rigorous, yet accessible, treatment of contemporary financial reporting practice. Examples are drawn from a broad range of companies to illustrate key concepts. Particular emphasis is given to the latitude and flexibility granted to managers in reporting financial performance, and the steps that financial statement readers can take to identify potential trouble areas in the accounts. Topics include the analysis and interpretation of the three principal financial statements, revenue recognition, inventory accounting, receivables and bad debts, accounting for long-term assets, provisions and contingencies, income taxes, and the accounting for mergers and acquisitions. A unique feature of this book is the seamless way in which it deals with differences in U.S. GAAP and IFRS. Both regimes are covered simultaneously, i.e. when a topic is discussed, including the relevant journal entries and disclosures, the discussion applies equally to GAAP companies and to IFRS companies. It doesn’t matter whether the company used in a given example is from the U.S., Europe, or elsewhere. Thanks to the ongoing GAAP/IFRS convergence project, the two regimes are close enough to allow for a somewhat generic approach that allows for coverage of both regimes at the same time. In this way, the examples that are covered in the book are relevant to all readers, regardless of which regime dominates in their business environment. The content of this book has been classroom tested over the past 20 years at INSEAD with the MBA class which has students from 80 different countries.
Analysis Of Financial Statements
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Author : Pamela P. Peterson
language : en
Publisher: John Wiley & Sons
Release Date : 2012-06-19
Analysis Of Financial Statements written by Pamela P. Peterson and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-19 with Business & Economics categories.
Revised and up to date, the Second Edition includes valuable information that addresses questions such as: * What is transparency and why do we care? * How can financial statements inform investors? * How can financial statements mislead investors? * How has the Sarbanes-Oxley Act changed companies' financial disclosures? * What should you look for in financial disclosures when judging a company's financial health? * How do financial statements relate to the value of a company's stock? * Why is cash flow so important to a company's financial health? Throughout Analysis of Financial Statements, Second Edition, the authors demonstrate the nuts and bolts of financial analysis by applying the techniques to actual companies. The authors set the stage for financial analysis in Part One with their discussions of financial statements and the quality of financial statements. In Part Two, they walk you through how to judge a company's financial health using financial disclosures in financial ratio analysis, earnings analysis, and cash flow analysis. In Part Three, the authors take analysis a step further by discussing how investors and creditors can use financial statements to more effectively assess a company's performance and risk. Peterson and Fabozzi wrap up this Second Edition with a set of lessons for investors and analysts: Lesson 1: Understand what you are looking at Lesson 2: Read the fine print Lesson 3: If it's too good to be true, it may be Lesson 4: Follow the money Lesson 5: Understand the risks
Ifrs 16 And Corporate Financial Performance In Italy
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Author : Elisa Raoli
language : en
Publisher: Springer Nature
Release Date : 2021-04-27
Ifrs 16 And Corporate Financial Performance In Italy written by Elisa Raoli and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-27 with Business & Economics categories.
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies’ financial statements, economic and financial performance, on market reactions and on financial statement’ users.
A Director S Guide To Corporate Financial Reporting
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Author : Krista Fiolleau
language : en
Publisher: Business Expert Press
Release Date : 2010-02-15
A Director S Guide To Corporate Financial Reporting written by Krista Fiolleau and has been published by Business Expert Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-02-15 with Business & Economics categories.
This book is designed for corporate directors and senior executives who want to gain a better understanding of accounting. Corporate directors and managers are under pressure from recent changes in the law (especially The Sarbanes-Oxley Act 2002) and demands by shareholders and the public to be more informed, vigilant and involved in the governance of business organizations.
Financial Accounting And Reporting For Non Accounting Students
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Author : Stephen Frost
language : en
Publisher: Kogan Page Publishers
Release Date : 2024-01-03
Financial Accounting And Reporting For Non Accounting Students written by Stephen Frost and has been published by Kogan Page Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-03 with Business & Economics categories.
This textbook introduces the essential principles of financial accounting to non-accounting students, written for an international audience with global case studies and a suite of learning features. Using terminology which is compliant with International Financial Reporting Standards (IFRS), Financial Accounting and Reporting for Non-Accounting Students covers topics such as the statement of financial position, profit and loss statements, non-current assets, inventory valuation and the statement of cashflows. It also provides a roadmap for performance appraisal and presents the subjective nature of financial accounting and the impact of bias in financial reporting. Real-world case studies from Huawei, Ryanair and Greggs illustrate the principles discussed in the book and a fictional performance appraisal case study demonstrates how financial metrics can be applied to analyse the effects of new entrants on an incumbent's operating performance. With over 300 multiple-choice questions, 44 extended problems and more than 90 questions to enable deep learning in the fundamental aspects of this core business subject, Financial Accounting and Reporting for Non-Accountings Students is a key textbook for undergraduate and postgraduate students taking modules on financial accounting and reporting or introductory modules in accounting.
International Financial Statement Analysis
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Author : Thomas R. Robinson
language : en
Publisher: John Wiley & Sons
Release Date : 2015-01-30
International Financial Statement Analysis written by Thomas R. Robinson and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-30 with Business & Economics categories.
Better analysis for more accurate international financial valuation International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial position regardless of country of origin. The seasoned experts at the CFA Institute offer readers a rich, clear reference, covering all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations. Financial statement analysis gives investment professionals important insights into the true financial condition of a company. With it, realistic valuations can be made for investment, lending, or merger and acquisition purposes. The process is becoming increasingly complex, but this book helps readers deal with the practical challenges that arise at the international level. Understand the accounting mechanics behind financial reporting Discover the differences between statements from around the world Learn how each financial statement element affects securities valuation Master analysis for clues into operations and risk characteristics Amid an uncertain global economic climate, in today's volatile international markets, the ability to effectively evaluate financial statements is a critical skill. Standards and conditions are continuously evolving, and investment professionals need a strong, up-to-date resource for the latest rules and best practices. International Financial Statement Analysis provides this and more, with clarity and expert advice.