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Author : Julia Wang
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.:/5 (157 download)
Download or read book Financial Reporting of and Management's Attitude Toward Extraordinary Items written by Julia Wang and published by . This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (142 download)
Download or read book A Study of Management Attitude Toward Financial Reporting written by and published by . This book was released on 19?? with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Francesco Bellandi
Publisher : Emerald Group Publishing
ISBN 13 : 1787438430
Total Pages : 442 pages
Book Rating : 4.7/5 (874 download)
Download or read book Materiality in Financial Reporting written by Francesco Bellandi and published by Emerald Group Publishing. This book was released on 2017-12-15 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Author : Donald E. Wygal
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (136 download)
Download or read book The Pervasiveness and Magnitude of Extraordinary Items in Financial Reporting written by Donald E. Wygal and published by . This book was released on 1985 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael R. Young
Publisher : Aspen Publishers Online
ISBN 13 : 0735546029
Total Pages : 1824 pages
Book Rating : 4.7/5 (355 download)
Download or read book Financial Reporting Handbook written by Michael R. Young and published by Aspen Publishers Online. This book was released on 2003 with total page 1824 pages. Available in PDF, EPUB and Kindle. Book excerpt: Never before has a single reference provided such quick access to every critical aspect of financial reporting. In addition to covering the new Sarbanes-Oxley legislation, SEC rules and regulations, and corporate governance standards promulgated by the Independence Standards Board and the AICPA at institutions such as New York Stock Exchange, NASDAQ, and the American Stock Exchange, the Financial Reporting Handbook tackles important underlying themes such as the centrality of the audit committee, the individual responsibility of executives, and the integrity of the outside auditor. Best of all, the Financial Reporting Handbook will be updated every quarter with the relevant laws and regulations that are developed and implemented.
Author : Lee D. Parker
Publisher : Routledge
ISBN 13 : 1317974182
Total Pages : 276 pages
Book Rating : 4.3/5 (179 download)
Download or read book Financial Reporting to Employees (RLE Accounting) written by Lee D. Parker and published by Routledge. This book was released on 2013-12-04 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past. The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.
Author : David T. Doran
Publisher : Business Expert Press
ISBN 13 : 1606493884
Total Pages : 297 pages
Book Rating : 4.6/5 (64 download)
Download or read book Financial Reporting Standards written by David T. Doran and published by Business Expert Press. This book was released on 2012-07-03 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the score keeping system in the “game” of business, and you won’t do well in any “game” if you don’t understand how the score is kept. If you’re a practicing manager, MBA student, or a non-accounting business major, this book will do more than help you stay in the game. Inside, United States financial reporting standards are compared and contrasted with international financial reporting standards, and the authors detail how management’s choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides you with a decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course “intermediate” accounting sequence, but the text also includes discussion of consolidations—a topic generally covered in the “advanced” accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user’s perspective, and limiting topical content to areas relevant for decision making, this book allows non-accountants to acquire the requisite underlying knowledge in a concise, easy to understand text.
Author : Jeanmarie Marcelle Lord
Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (12 download)
Download or read book The Control Environment and Financial Reporting Quality written by Jeanmarie Marcelle Lord and published by . This book was released on 2017 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are the attitudes and cognitive style of top management related to an entity’s financial reporting quality? The answer is important because the control environment, which includes management’s philosophy and operating style under COSO, is presumed to be the foundation of internal control necessary for effective transaction level processing and for management’s judgments implementing financial reporting and disclosure requirements. Yet empirical tests of the presumption are impaired by the inability to measure management’s attributes. In this study, I extract linguistic markers of top management’s attitudes and cognitive style from their response to financial reporting queries from the Securities and Exchange Commission staff and I relate the markers to concurrent material misstatements in the financial statements under scrutiny. To minimize the influence of outside professional advisors, I use responses to the initial mandated comment letters for small business issuers whose statements contained material misstatements and an industry- and size-matched sample of firms without misstatements. Using factor analysis, I find a factor composed of lower analytical thinking and higher clout significantly improves the explanatory power of a logistic regression of concurrent material misstatement and reduce the Type 1 and Type 2 classification error rates by 5% and 25%, respectively. Results are consistent with management’s attitudes and cognitive style being associated with financial reporting quality, either directly through management’s accounting judgments or indirectly through internal controls.
Author : Jack O'Neal Hall
Publisher :
ISBN 13 :
Total Pages : 650 pages
Book Rating : 4.:/5 (9 download)
Download or read book A Comparative Analysis of the Financial Reporting of Extraordinary Items and Prior Period Adjustments written by Jack O'Neal Hall and published by . This book was released on 1973 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul Rosenfield
Publisher : Routledge
ISBN 13 : 1135990093
Total Pages : 662 pages
Book Rating : 4.1/5 (359 download)
Download or read book Contemporary Issues in Financial Reporting written by Paul Rosenfield and published by Routledge. This book was released on 2006-04-18 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Shyam Sunder
Publisher : Foundations and Trends (R) in Accounting
ISBN 13 : 9781680831443
Total Pages : 122 pages
Book Rating : 4.8/5 (314 download)
Download or read book Rethinking Financial Reporting written by Shyam Sunder and published by Foundations and Trends (R) in Accounting. This book was released on 2016-09-28 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.
Author : National Association of Accountants. Committee on Management Accounting Practices
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.0/5 ( download)
Download or read book Financial Reporting by Diversified Companies written by National Association of Accountants. Committee on Management Accounting Practices and published by . This book was released on 1972 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mark E. Haskins
Publisher : McGraw Hill Professional
ISBN 13 : 0071545549
Total Pages : 304 pages
Book Rating : 4.0/5 (715 download)
Download or read book The Secret Language of Financial Reports: The Back Stories That Can Enhance Your Investment Decisions written by Mark E. Haskins and published by McGraw Hill Professional. This book was released on 2007-12-31 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wise investors uncover a company's real story. The Secret Language of Financial Reports helps you read a company's annual report like a good book so you can make informed investment decisions. From reading the fine print to interpreting what isn't accounted for, this authoritative guide provides a road map for seeing past the complexity and jargon in company reports in order to understand what is and is not communicated there. Through numerous diagrams, insightful analogies, and real-world based examples, it deconstructs and explains the critical aspects of an annual report by revealing 14 underlying “secrets.” In The Secret Language of Financial Reports, Mark E. Haskins demystifies the process of creating annual reports in order for you to fully understand the main purposes, fundamental premises, basic content, embedded compromises, and inherent shortcomings of these documents. He offers detailed coverage of: Balance sheets, income statements, and statements of cash flow The auditor's report, financial statement notes, and management's discussion and analysis Strategies for applying the information you decipher
Author : Josette Caruana
Publisher : Emerald Group Publishing
ISBN 13 : 1801171637
Total Pages : 198 pages
Book Rating : 4.8/5 (11 download)
Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
Author : Donald E. Kieso
Publisher : John Wiley & Sons
ISBN 13 : 1118014480
Total Pages : 405 pages
Book Rating : 4.1/5 (18 download)
Download or read book Intermediate Accounting, , Problem Solving Survival Guide written by Donald E. Kieso and published by John Wiley & Sons. This book was released on 2011-09-06 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reflecting the demands for entry-level accountants, the focus of this book is on fostering critical thinking skills, reducing emphasis on memorisation and encouraging more analysis and interpretation by requiring use of technology tools, spreadsheets and databases.
Author : Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.:/5 (31 download)
Download or read book Reporting Financial Performance written by Accounting Standards Board and published by . This book was released on 1992 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Duff and Phelps, Inc
Publisher :
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.3/5 (512 download)
Download or read book A Management Guide to Better Financial Reporting written by Duff and Phelps, Inc and published by . This book was released on 1976 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
