Shareholder Use And Understanding Of Financial Information

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Shareholder Use And Understanding Of Financial Information

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Author : T. A. Lee
language : en
Publisher: Routledge
Release Date : 2020-09-04

Shareholder Use And Understanding Of Financial Information written by T. A. Lee and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-04 with Business & Economics categories.

This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy – that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don’t understand; their use of financial reports; the type of shareholders who have the most, and least, understanding and who make most, and least, use of financial reports.

Shareholders And Stakeholders

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Author : Joanne F Sonin
language : en
Publisher: Bloomsbury Publishing
Release Date : 2023-09-07

Shareholders And Stakeholders written by Joanne F Sonin and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-07 with Law categories.

This book explores the evolution of the shareholder in post-war Britain within the context of changing legal, political, economic, and social conditions. It examines how the post-war transformation of the shareholder body influenced relationships amongst stakeholders, impacting corporate behaviour and the legal and political efforts to govern industry and financial markets. The book addresses a number of themes, including: 1) how the movements for democratisation influenced the treatment of shareholder interests and the calls for stakeholder representation; 2) how the rhetoric of change created a narrative that deflected from the lack of systemic legal reforms and protected the status quo; 3) how, in the post-war consensus environment, political positions on equity ownership de-radicalised, which proved unsustainable against a background of increasing political polarisation and industrial unrest; and 4) how the institutionalisation of the post-war shareholder body had profound effects on industry, the financial markets, and the economy. With these themes as a foundation, the evolutionary arch of the post-war shareholder is examined, focusing on developments that influenced the treatment and perception of shareholder and stakeholder interests, including nationalisations, shareholder democracy, corporate purpose, and industrial democracy. The book further considers how these post-war changes contribute to the post-1979 legal treatment of shareholder and stakeholder interests, including subsequent changes to the Companies Act and the development of corporate governance codes. Parallels to contemporary movements for stakeholder capitalism, corporate purpose, and ESG are drawn. The historical analysis of the post-war shareholder provides a framework for considering current questions on shareholder primacy and the demands for systemic legal reforms. These missed opportunities for meaningful changes to the treatment of shareholder interests in UK company law serve as useful precedents for evaluating subsequent periods.

Fia Foundations In Audit International Fau Int

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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2016-03-01

Fia Foundations In Audit International Fau Int written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-01 with Business & Economics categories.

Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as official ACCA Approved Learning Provider - Content, BPP Learning Media's study materials are tailored to the exams students will take.

Fia Foundations In Audit Uk Fau Kit

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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2011-11-24

Fia Foundations In Audit Uk Fau Kit written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-11-24 with Business & Economics categories.

FIA Foundations in Audit (UK) - FAU -Kit

How To Read And Understand Financial Statements When You Don T Know What You Are Looking At

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Author : Brian Kline
language : en
Publisher: Atlantic Publishing Company
Release Date : 2007

How To Read And Understand Financial Statements When You Don T Know What You Are Looking At written by Brian Kline and has been published by Atlantic Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.

Financial statements are fundamental to any business, large or small. They are actually report cards on the performance of the business. When reading them, you will encounter odd terminology, strange calculations, and of course, big numbers. But what insight can they give you as a manager, owner, or investor? How can you use financial statements to manage the business or be a wiser investor without having to become a CPA? And what in the world do some of those terms mean and how do you use them? With the guidance in this book, if you can read a nutrition label or a baseball box score, you can learn to read basic financial statements. There are four main financial statements. They are balance sheets, income statements, cash flow statements, and statements of shareholders equity. It is important to note that a financial statement does NOT tell the complete story. Combined, however, they provide very powerful information for business owners, managers, and investors. Information is the best tool when it comes to managing and investing wisely. This new easy to follow book will make you an expert on financial statement interpretation including: profit and loss statements (income statements), balance sheets, financial analyses, profit analyses, break-even analyses, and ratios. The book includes an extensive glossary useful lingo and hundreds of hints, tricks, and secrets about how to read these statements and use them to your advantage. Atlantic Publishing is a small, independent publishing company based in Ocala, Florida. Founded over twenty years ago in the company president's garage, Atlantic Publishing has grown to become a renowned resource for non-fiction books. Today, over 450 titles are in print covering subjects such as small business, healthy living, management, finance, careers, and real estate. Atlantic Publishing prides itself on producing award winning, high-quality manuals that give readers up-to-date, pertinent information, real-world examples, and case studies with expert advice. Every book has resources, contact information, and web sites of the products or companies discussed.

The Routledge Companion To Accounting Education

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Author : Richard M.S. Wilson
language : en
Publisher: Routledge
Release Date : 2014-04-29

The Routledge Companion To Accounting Education written by Richard M.S. Wilson and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-29 with Business & Economics categories.

Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.

Trends In Managerial And Financial Accounting

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Author : Cees van Dam
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Trends In Managerial And Financial Accounting written by Cees van Dam and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.

In August, 1976 the research seminar 'Decision-making in business' was organized at Nijenrode, The Netherlands School of Business. More than fifty scientists and practitioners from nine countries presented research papers in one of the six discussion groups. Some of them also presented some of their ideas in front of a large mixed audience at a one-day symposium. Many of the papers presented at Nijenrode were of such a high quality that the decision to publish a selection of them was an easy one. At the same time the new series Nijenrode studies in business was initiated. All who were involved, the policy committee of the N ijenrode studies, the advisory and editorial board of the series, the publisher, and the organizing committee of the seminar and symposium, acclaimed the idea of publishing three volumes in the new series. A collection of eleven papers could be grouped under the title Trends in managerial andfinancial accounting. Another collection will be published as volume 2 of this series under the title TI'ends in financial decision-making, while volume 3 will consist of papers exploring the theme Trends in business ethics. The books are intended for those who are interested in new developments in the decision-making area. They are especially suitable for graduate or advanced undergraduate courses: volume 1 in managerial or financial accounting courses; volume 2 in courses on managerial finance, capital budgeting or decision making; and volume 3 in courses on business ethics or related fields.

Accounting For Managers

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Author : Paul M. Collier
language : en
Publisher: John Wiley & Sons
Release Date : 2015-06-08

Accounting For Managers written by Paul M. Collier 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 2015-06-08 with Business & Economics categories.

This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation as opposed to the construction of accounting information, Accounting for Managers encourages a critical rather than unthinking acceptance of accounting techniques. Whilst accounting information is immensely valuable for planning, decision making and control, users need to recognize the assumptions behind, and the limitations of, particular accounting techniques. As in the previous editions, Accounting for Managers combines theory with practical examples and contemporary case studies drawn from real business situations across a wide range of manufacturing, retail and service industries. Accounting for Managers is an ideal companion for postgraduate and undergraduate students, as well as non-financial managers in executive education courses seeking a better understanding of the role played by accounting and how it affects their organization and business unit.

Towards A Theory And Practice Of Cash Flow Accounting Rle Accounting

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Author : T. Lee
language : en
Publisher: Routledge
Release Date : 2013-11-26

Towards A Theory And Practice Of Cash Flow Accounting Rle Accounting written by T. Lee and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-26 with Business & Economics categories.

This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Accounting Theory

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Author : Harry I. Wolk
language : en
Publisher: SAGE Publications
Release Date : 2016-06-04

Accounting Theory written by Harry I. Wolk and has been published by SAGE Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-04 with Business & Economics categories.

This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.