Transparency Of Accounting Information In Achieving Good Corporate Governance True View And Fair Value
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Transparency Of Accounting Information In Achieving Good Corporate Governance True View And Fair Value
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Author : Mariana Man
language : en
Publisher: Infinite Study
Release Date :
Transparency Of Accounting Information In Achieving Good Corporate Governance True View And Fair Value written by Mariana Man and has been published by Infinite Study this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
One of the key factors affecting the efficient use of resources, the increase of shareholders confidence in the managers of the company, the success in achieving objectives and economic efficiency is the system of corporate governance by which a company is managed and controlled.
Building Public Trust
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Author : Samuel A. DiPiazza, Jr.
language : en
Publisher: John Wiley & Sons
Release Date : 2002-09-18
Building Public Trust written by Samuel A. DiPiazza, Jr. 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 2002-09-18 with Business & Economics categories.
Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
The Accountant S Role In Corporate Governance Global Unified Transparency And Disclosure Criteria For Financial Reporting
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Author : Michelle Simbulan
language : en
Publisher: GRIN Verlag
Release Date : 2021-11-17
The Accountant S Role In Corporate Governance Global Unified Transparency And Disclosure Criteria For Financial Reporting written by Michelle Simbulan and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-17 with Business & Economics categories.
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..
Earnings Management And Corporate Finance
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Author : Joanna Lizińska
language : en
Publisher: Taylor & Francis
Release Date : 2024-07-01
Earnings Management And Corporate Finance written by Joanna Lizińska and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-07-01 with Business & Economics categories.
In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions. Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. Real-life case studies will undoubtedly facilitate the understanding of accounting and taxation methods. Additionally, it unravels key elements of corporate finance puzzles related to the transparency of financial reports, including the macroeconomic environment, profit thresholds, cash management, audit quality, financing decisions, and financial health. With broad empirical evidence from various European countries, it multidimensionally explores the important link between the quality of information in financial statements and trade-offs behind financial decisions. The book serves as a valuable reference for international researchers in corporate finance, accounting, and corporate governance. It is also a powerful tool for business practitioners, including owners, lenders, auditors, regulatory and professional bodies, business partners, or other market participants. For those seeking the latest insights on earnings management, those producing or assessing accounting information, and those using financial reports in their research or business practice, this book is a must-read.
Transparency In Accounting And Corporate Governance
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Author : Mitchell Stein
language : en
Publisher:
Release Date : 2015
Transparency In Accounting And Corporate Governance written by Mitchell Stein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Calls for greater transparency of accounting information were consistent in media discourse after the accounting crisis early this century. Our analysis of the media suggests different emergent meanings were associated with these calls of transparency and an underlying 'taken for grantedness'. We examine how this 'taken for grantedness' contributed to preserving the status quo rather than greater accountability. We posit that for many observers a loss of meaning of accounting information led to attempts to make sense of what actions are necessary to construct a meaning of accounting information. We find that academic accounting research's response had a narrow focus relating to representation and accessibility of information to permit decision making, the ocular metaphor of transparency. In contrast, the social science research literature highlights the 'invisible' in transparency or the construction of meaning through sensemaking. By extending sensemaking to the macro level we show how stakeholders construct meanings of transparency to rationalize events around the crisis. We find that senior management engaged in high levels of sensegiving via dominant media accounts of vague pledges and actions to increase transparency that provide a plausible story of events and the belief that the necessary actions have been taken, but effectively maintains the status quo. Accountants and regulators provided low and fragmented levels of sensegiving, offering little direction over the discourse of transparency. Our analysis suggests that accountants and regulators need to provide higher forms of sensegiving to create richer accounts and more coherent actions that could provide alternatives to senior management's accounts.
Transparency In Information And Governance
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Author : J. Jay Choi
language : en
Publisher: Emerald Group Publishing
Release Date : 2012-10-17
Transparency In Information And Governance written by J. Jay Choi and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-17 with Business & Economics categories.
For this volume we have collected 12 original research papers dealing with various issues relating to transparency. This topic spans many disciplines beyond accounting and finance, intersecting economics, law and management, embracing sociology and political science, and offering opportunities for creative interdisciplinary research. We hope this v
International Corporate Reporting
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Author : Pauline Weetman
language : en
Publisher: Routledge
Release Date : 2020-02-19
International Corporate Reporting written by Pauline Weetman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-19 with Business & Economics categories.
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.
Corporate Governance And Fair Value Accounting
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Author : Shane Nicholls
language : en
Publisher:
Release Date : 2020
Corporate Governance And Fair Value Accounting written by Shane Nicholls and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
The overall objective of this dissertation is to investigate the interface between both firm- and country-level corporate governance mechanisms and fair value accounting for a sample of international financial institutions in the post-financial crisis period. In order to meet this objective, I conduct two studies investigating different aspects of the fair value hierarchy and the role of corporate governance. The first study investigates the impact of firm- and country-level corporate governance mechanisms on the relevance and reliability of the estimates provided by the fair value hierarchy. This is examined for a sample of publicly listed banks from Canada and the European Union and extends the scant literature on the interface between corporate governance and fair value accounting. The results show that, contrary to prior research, investors do not consider level 3 fair value estimates to be reliable enough to be incorporated into firm value and thus, are not value relevant. Further testing, however, reveals that corporate governance mechanisms act in such a manner as to increase the perceived reliability of level 3 fair value estimates such that investors do consider them to be value relevant. Moreover, the results suggest that, in the context of value relevance decisions, firm- and country-level governance mechanisms act as substitutes for one another. The second study investigates the potential for the fair value hierarchy to act as an alternative vehicle for earnings management in banks, and the role that firm- and country-level corporate governance plays in impacting the relationship between two competing earnings management methods. Extant earnings management literature on financial institutions focuses on the use of the loan loss provision to manage earnings. However, the recent change in accounting standards towards fair value accounting has provided an alternative vehicle for earnings management, specifically through level 2 and level 3 fair value measurements. The results show that level 2 fair values do not appear to be a viable tool to manage earnings. However, after accounting for the effect of either firm- or country-level corporate governance, the results suggest that level 3 fair values can act as an alternative earnings management tool. Managers faced with high (low) governance report lower (higher) levels of discretionary loan loss provisions as the proportion of level 3 assets increases. Moreover, additional analyses provide preliminary results suggesting that, in the context of earnings management, firm- and country-level governance mechanisms act as complements for one another.
The Illusion Of Transparency In Corporate Governance
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Author : Finn Janning
language : en
Publisher: Springer Nature
Release Date : 2020-01-29
The Illusion Of Transparency In Corporate Governance written by Finn Janning and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-29 with Business & Economics categories.
Transparency is generally seen as a corporate priority and a central attribute for promoting business growth and social morality. From a philosophical perspective, society has experienced a gradual paradigm shift which intensified after the Second World War with the advent of the information era. As a fundamental part of an inescapable, hegemonic capitalist system and given the insistent emphasis on it as a moral imperative, transparency, this book avers, needs to be examined and challenged as to its true governance value in building a sustainable twenty-first century society. Rather than clinging to the fantasy of complete transparency as the only form of accountability, corporate governance is strengthened in this way by practicing true social responsibility, which emerges not from outward-looking compliance but from a deeper place in the corporate psyche through inward-looking contemplation and the development of moral maturity.
Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China
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Author : Huiying Wu
language : en
Publisher: Emerald Group Publishing
Release Date : 2014-01-16
Adoption Of Anglo American Models Of Corporate Governance And Financial Reporting In China written by Huiying Wu and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-16 with Business & Economics categories.
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.