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Author :
Publisher :
ISBN 13 : 9780959093452
Total Pages : 36 pages
Book Rating : 4.0/5 (934 download)
Download or read book Corporations Law, Financial Reporting Implications written by and published by . This book was released on 1991 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Andrew Higson
Publisher : SAGE
ISBN 13 : 1446229629
Total Pages : 242 pages
Book Rating : 4.4/5 (462 download)
Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2002-12-13 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: `This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Author : Wilma H. Fletcher
Publisher : Nova Publishers
ISBN 13 : 9781604560879
Total Pages : 176 pages
Book Rating : 4.5/5 (68 download)
Download or read book The Sarbanes-Oxley Act written by Wilma H. Fletcher and published by Nova Publishers. This book was released on 2008 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbanes-Oxley Act of 2002, PL 107-204 described by some as the most important and far-reaching securities legislation since passage of the Securities Act of 1933, 15 USC §§ 77a et seq, and the Securities Exchange Act of 1934, 15 USC §§ 78a et seq, both of which were passed in the wake of the Stock Market Crash of 1929. The Act establishes a new Public Company Accounting Oversight Board which is to be supervised by the Securities and Exchange Commission. The Act restricts accounting firms from performing a number of other services for the companies which they audit. The Act also requires new disclosures for public companies and the officers and directors of those companies. Among the other issues affected by the new legislation are securities fraud, criminal and civil penalties for violating the securities laws and other laws, blackouts for insider trades of pension fund shares, and protections for corporate whistleblowers. This book contains important analyses on the impact of this Act.
Author : Charlotte Villiers
Publisher : Cambridge University Press
ISBN 13 : 1139456210
Total Pages : 15 pages
Book Rating : 4.1/5 (394 download)
Download or read book Corporate Reporting and Company Law written by Charlotte Villiers and published by Cambridge University Press. This book was released on 2006-06-01 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
Author : Brown
Publisher : Wolters Kluwer
ISBN 13 : 145488634X
Total Pages : 2350 pages
Book Rating : 4.4/5 (548 download)
Download or read book Regulation of Corporate Disclosure, 4th Edition written by Brown and published by Wolters Kluwer. This book was released on 2016-12-15 with total page 2350 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Regulation of Corporate Disclosure is a one-volume treatise on the disclosure regime in place under the Federal securities laws. The treatise addresses the formal disclosure process (periodic reports, MD&A, Regulation FD), the informal disclosure process (press releases, social media, discussions with analysts), and the application of the antifraud provisions to these communications. The treatise includes chapters on scienter and materiality, and also addresses communications with and disclosure obligations to shareholders. The Fourth Edition has been significantly revised and, among other topics, includes coverage of: The duties and responsibilities of corporate officials relating to the disclosure process The most recent cases addressing disclosure issues, including decisions by the Supreme Court on topics such as the application of the antifraud provisions to beliefs and opinions Pronouncements by the U.S. Securities and Exchange Commission on disclosure issues, including consideration of the SEC's efforts to improve disclosure effectiveness The developing need to consider disclosure of public interest matters, including the effects of climate change on a company's business The disclosure requirements applicable to the proxy process, including the system for uncovering the identity of street name owners State disclosure obligations of the board of directors under its fiduciary obligations to shareholders.
Author : Michael F. Holt
Publisher : Butterworth-Heinemann
ISBN 13 : 0080554601
Total Pages : 219 pages
Book Rating : 4.0/5 (85 download)
Download or read book The Sarbanes-Oxley Act written by Michael F. Holt and published by Butterworth-Heinemann. This book was released on 2007-11-16 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbannes-Oxley Act (SOX) is a mandatory requirement for all listed corporations in the US, whether foreign or not. Compliance is not an option. Other countries are developing similar legislation so the books value is international in scope. SOX is a hot topic and the effects are just beginning to be felt world-wide. This new book goes beyond the implementation phase of SOX and looks at the reaction to the Act in terms of costs, benefits and business impacts. This book is for Senior Managers in the Business and Financial/Accounting Communities who want/need to know what the reaction of business and government is to the SOX legislation, what it is costing and how the effects are penetrating through the business environment. Mike Holt presents a comprehensive review of the impact that Sarbanes-Oxley legislation has had on business, the financial community, governments and the public since its inception in 2002. The Sarbanes-Oxley Act has been somewhat successful, but not completely and the cost (well over a trillion dollars) might be considered too high a price to pay for the gains. This book takes a hard look at the costs, benefits and other impacts as well as at what influential and prominent financial, government and business leaders think about it now. * International in scope and content and including interviews with prominent business leaders, CEOs and CFOs of large and small corporations. * Compliance with The Sarbanes-Oxley Act is now mandatory for every listed US corporation and overseas corporations listed on US stock markets. * Covers the reaction of business and government to this legislation, what it is costing and how the effects are penetrating through the business environment.
Author : Carolin Peters
Publisher : Grin Publishing
ISBN 13 : 9783668594944
Total Pages : 28 pages
Book Rating : 4.5/5 (949 download)
Download or read book Consequences of the Sarbanes-Oxley Act. Financial Accounting and Reporting Quality, Capital Market written by Carolin Peters and published by Grin Publishing. This book was released on 2017-12-22 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Potsdam, language: English, abstract: The Sarbanes-Oxley Act (SOX) was introduced by President George W. Bush in the year 2002. This regulation changed disclosure and reporting requirements and aims to increase trust of the investors in capital markets again, after facing several balance and accounting scandals between the years 2000 and 2002, for example at Enron and WorldCom . The SOX affects companies with a registration at the Securities and Exchange Commission (SEC). There are two sections that are considered having a high impact on the corporate governance of complying firms, Section 302 (SOX 302) and Section 404 (SOX 404). SOX 302 - "Corporate Responsibility for Financial Reports"- demands the executives to assess whether firms' financial statements represent the financial situation and the results of the operations and the period. Executives should design, establish and maintain internal controls. An evaluation of the effectiveness, disclosures of deficiencies concerning internal controls, frauds et cetera is necessary (SOX, 2002, Section 302). SOX 404 - "Management Assessment of Internal Controls"- extends prior requirements and demands that the company's external auditor must report on the reliability of management's assessment of internal control every fiscal year. It also requires an annual attestation by the management that evaluates the reliability of financial statements (SOX, 2002, Section 404). Especially SOX 404 is considered a cost driver of the SOX and demands significant changes in financial reporting. Aim of SOX 302 and 404 is to improve internal controls, and to reduce opportunistic behaviour of executives. Prior studies show evidence that there seem to be differences between the perceived benefits and the target effects of the SOX, for example regarding audit quality after the SOX. Furthermore, there is a discussion question
Author : Isabell Keil
Publisher : GRIN Verlag
ISBN 13 : 3638305511
Total Pages : 16 pages
Book Rating : 4.6/5 (383 download)
Download or read book Corporate Social Reporting in a Financial Reporting System for Investors written by Isabell Keil and published by GRIN Verlag. This book was released on 2004-09-08 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), University of Glamorgan, language: English, abstract: This essay will give a short overview of the discussion about corporate social reporting (CSR), its implementation and the contradiction with traditional financial reports. First iIt will explain the role of traditional reporting and the reason for the increasing significance of CSR. The next part is about various Iideas and attempts how to implement CSR in practice will then be discussed with. In the last part, the essay shows the difficulties, advantages and disadvantages of CSR.
Author : Jeanette M. Franzel
Publisher : DIANE Publishing
ISBN 13 : 9780756739683
Total Pages : 102 pages
Book Rating : 4.7/5 (396 download)
Download or read book Public Accounting Firms written by Jeanette M. Franzel and published by DIANE Publishing. This book was released on 2004-03 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.
Author : Charlotte Villiers
Publisher : Cambridge University Press
ISBN 13 : 9780521837934
Total Pages : 358 pages
Book Rating : 4.8/5 (379 download)
Download or read book Corporate Reporting and Company Law written by Charlotte Villiers and published by Cambridge University Press. This book was released on 2006-06-01 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of disclosure as a regulatory device in company law is widely recognized. This 2006 book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
Author : United States. Congress. House. Committee on Financial Services
Publisher :
ISBN 13 :
Total Pages : 154 pages
Book Rating : 4.F/5 ( download)
Download or read book The Impact of the Sarbanes-Oxley Act written by United States. Congress. House. Committee on Financial Services and published by . This book was released on 2005 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert J. Giuffra
Publisher :
ISBN 13 :
Total Pages : 346 pages
Book Rating : 4.F/5 ( download)
Download or read book Hot Securities Litigation Issues in a Down Economy, 2002 written by Robert J. Giuffra and published by . This book was released on 2002 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wm. Dennis Huber
Publisher : Taylor & Francis
ISBN 13 : 1000600963
Total Pages : 199 pages
Book Rating : 4.0/5 (6 download)
Download or read book Corporations, Accounting, Securities Laws, and the Extinction of Capitalism written by Wm. Dennis Huber and published by Taylor & Francis. This book was released on 2022-07-18 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ever since Marx, the future of capitalism has been fiercely debated. Marx and his followers predicted capitalism will end by violent overthrow, while others prophesied its demise will be the result of collapsing under its own weight. Still others argue that capitalism will not only continue to exist but continue to expand globally. This book takes a distinctively different approach by presenting solid evidence that capitalism has already ended. The author argues that corporate statutory law, securities laws, and generally accepted accounting principles have combined to cause the extinction of capitalists. Without capitalists as owners of capital, there can be no capitalism. The book examines the factors that converged to contribute to and hasten the extinction of capitalists, and thus of capitalism as an economic system, in an ironic case of the law of unintended consequences. The very things that were intended to promote, protect, and sustain capitalism are the things that caused its death. It exposes the fallacy that capitalism as an economic system not only continues to exist but is expanding globally. Capitalism is extinct and the social system constructed on capitalism as an economic system cannot be sustained. This book will appeal to economists, accountants, historians, political scientists, lawyers and sociologists, as well as students of those disciplines.
Author : Charles J. Johnson
Publisher : Aspen Publishers
ISBN 13 : 0735563101
Total Pages : 1575 pages
Book Rating : 4.7/5 (355 download)
Download or read book Corporate Finance and the Securities Laws written by Charles J. Johnson and published by Aspen Publishers. This book was released on 2006 with total page 1575 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Finance and the Securities Laws has been winning over practitioners with its clear "how to do it" approach ever since its publication in 1990. This acclaimed guide is now completely updated in this Fourth Edition to help you meet the challenges of raising capital in today's increasingly regulated marketplace. Written in plain English by two top experts in the field - each with literally hundreds of successful deals under his belt, Corporate Finance and the Securities Laws is the "go to" resource which explains the mechanics of corporate finance together with the statutes that govern each type of deal. You'll receive expert corporate finance analysis, procedural guidance, and practical securities law pointers every step of the way to help you Structure all types of corporate finance deals - from public, private, and offshore offerings to corporate debt restructurings, commercial paper programs, raising capital, and asset-based securities transactions Root out problems before corporate finance deals are put in motion, with heads-up input on securities law prohibited practices, potential liabilities, conflicts of interest, due diligence concerns, and other red-flag issues Shepherd transactions through the corporate finance regulatory process with a clear understanding of applicable statutes and their implications in real-life situations Know what to do when securities law problems crop up - and find clear answers to the countless questions that develop in the course of a corporate finance deal Close deals, raising capital in a timely manner and work shoulder to shoulder with clients to accomplish your corporate finance objectives
Author : Harold S. Bloomenthal
Publisher :
ISBN 13 :
Total Pages : 400 pages
Book Rating : 4.F/5 ( download)
Download or read book Sarbanes-Oxley Act in Perspective written by Harold S. Bloomenthal and published by . This book was released on 2002 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: "West's securities law library"--Page 4 of cover.
Author : Robert B. Dickie
Publisher : American Bar Association
ISBN 13 : 9781590314746
Total Pages : 442 pages
Book Rating : 4.3/5 (147 download)
Download or read book Financial Statement Analysis and Business Valuation for the Practical Lawyer written by Robert B. Dickie and published by American Bar Association. This book was released on 2006 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written expressly for business lawyers, this best-selling guide takes you step-by-step through the key principles of corporate finance and accounting. This Second Edition will update the title's content and provide additions to reflect post-Enron SEC and FASB rules and new rules regarding merger and acquisition accounting.
Author : Michael J. Ramos
Publisher : John Wiley & Sons
ISBN 13 : 0471656879
Total Pages : 306 pages
Book Rating : 4.4/5 (716 download)
Download or read book How to Comply with Sarbanes-Oxley Section 404 written by Michael J. Ramos and published by John Wiley & Sons. This book was released on 2004-03-29 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!
