Author: Krista Fiolleau
Publisher: Business Expert Press
ISBN: 1606491326
Category : Business & Economics
Languages : en
Pages : 120
Book Description
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.
A Director's Guide to Corporate Financial Reporting
Author: Krista Fiolleau
Publisher: Business Expert Press
ISBN: 1606491326
Category : Business & Economics
Languages : en
Pages : 120
Book Description
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.
Publisher: Business Expert Press
ISBN: 1606491326
Category : Business & Economics
Languages : en
Pages : 120
Book Description
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.
Corporate Financial Reporting
Author: Andrew Higson
Publisher: SAGE
ISBN: 1446229629
Category : Business & Economics
Languages : en
Pages : 242
Book Description
`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.
Publisher: SAGE
ISBN: 1446229629
Category : Business & Economics
Languages : en
Pages : 242
Book Description
`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.
Financial Statement Analysis
Author: Martin S. Fridson
Publisher: John Wiley & Sons
ISBN: 0471264601
Category : Business & Economics
Languages : en
Pages : 414
Book Description
Praise for Financial Statement Analysis A Practitioner's Guide Third Edition "This is an illuminating and insightful tour of financial statements, how they can be used to inform, how they can be used to mislead, and how they can be used to analyze the financial health of a company." -Professor Jay O. Light Harvard Business School "Financial Statement Analysis should be required reading for anyone who puts a dime to work in the securities markets or recommends that others do the same." -Jack L. Rivkin Executive Vice President (retired) Citigroup Investments "Fridson and Alvarez provide a valuable practical guide for understanding, interpreting, and critically assessing financial reports put out by firms. Their discussion of profits-'quality of earnings'-is particularly insightful given the recent spate of reporting problems encountered by firms. I highly recommend their book to anyone interested in getting behind the numbers as a means of predicting future profits and stock prices." -Paul Brown Chair-Department of Accounting Leonard N. Stern School of Business, NYU "Let this book assist in financial awareness and transparency and higher standards of reporting, and accountability to all stakeholders." -Patricia A. Small Treasurer Emeritus, University of California Partner, KCM Investment Advisors "This book is a polished gem covering the analysis of financial statements. It is thorough, skeptical and extremely practical in its review." -Daniel J. Fuss Vice Chairman Loomis, Sayles & Company, LP
Publisher: John Wiley & Sons
ISBN: 0471264601
Category : Business & Economics
Languages : en
Pages : 414
Book Description
Praise for Financial Statement Analysis A Practitioner's Guide Third Edition "This is an illuminating and insightful tour of financial statements, how they can be used to inform, how they can be used to mislead, and how they can be used to analyze the financial health of a company." -Professor Jay O. Light Harvard Business School "Financial Statement Analysis should be required reading for anyone who puts a dime to work in the securities markets or recommends that others do the same." -Jack L. Rivkin Executive Vice President (retired) Citigroup Investments "Fridson and Alvarez provide a valuable practical guide for understanding, interpreting, and critically assessing financial reports put out by firms. Their discussion of profits-'quality of earnings'-is particularly insightful given the recent spate of reporting problems encountered by firms. I highly recommend their book to anyone interested in getting behind the numbers as a means of predicting future profits and stock prices." -Paul Brown Chair-Department of Accounting Leonard N. Stern School of Business, NYU "Let this book assist in financial awareness and transparency and higher standards of reporting, and accountability to all stakeholders." -Patricia A. Small Treasurer Emeritus, University of California Partner, KCM Investment Advisors "This book is a polished gem covering the analysis of financial statements. It is thorough, skeptical and extremely practical in its review." -Daniel J. Fuss Vice Chairman Loomis, Sayles & Company, LP
Corporate Governance
Author: Vasant Raval
Publisher: CRC Press
ISBN: 1000051226
Category : Business & Economics
Languages : en
Pages : 205
Book Description
This book facilitates a systematic comprehension of internal workings of corporate governance in practice. Facets of this multidisciplinary, constantly evolving field are discussed and interrelationships among them are explained to provide insights on how certain precepts come into play for various roles in governance. This book pragmatically explains and illustrates with a view to integrate. To keep the scope achievable, the emphasis is placed on the U.S.-based companies; where possible, differences in governance around the world are identified. Three rich sources of knowledge help shape the message of this book: existing paradigms, personal experience in governance, and research on issues and challenges of governance. Features: Permits a holistic view of the complex corporate governance landscape. Discusses and generously illustrates the practice of corporate governance. Aids understanding of issues and challenges of corporate governance. Identifies ways to advance the value of one’s role in corporate governance. Teaches how to avoid crucial mistakes that compromise the value of one’s contribution in the governance process. If you are a professional accountant, securities lawyer, economist, financial analyst, auditor, executive, entrepreneur, or an investor, you will find the book helpful in understanding the entire landscape of governance fairly quickly. Those already involved in the governance arena may find the book refreshing, and may use it to coach others. This book can serve as a reference book in any offering of a course at any academic level.
Publisher: CRC Press
ISBN: 1000051226
Category : Business & Economics
Languages : en
Pages : 205
Book Description
This book facilitates a systematic comprehension of internal workings of corporate governance in practice. Facets of this multidisciplinary, constantly evolving field are discussed and interrelationships among them are explained to provide insights on how certain precepts come into play for various roles in governance. This book pragmatically explains and illustrates with a view to integrate. To keep the scope achievable, the emphasis is placed on the U.S.-based companies; where possible, differences in governance around the world are identified. Three rich sources of knowledge help shape the message of this book: existing paradigms, personal experience in governance, and research on issues and challenges of governance. Features: Permits a holistic view of the complex corporate governance landscape. Discusses and generously illustrates the practice of corporate governance. Aids understanding of issues and challenges of corporate governance. Identifies ways to advance the value of one’s role in corporate governance. Teaches how to avoid crucial mistakes that compromise the value of one’s contribution in the governance process. If you are a professional accountant, securities lawyer, economist, financial analyst, auditor, executive, entrepreneur, or an investor, you will find the book helpful in understanding the entire landscape of governance fairly quickly. Those already involved in the governance arena may find the book refreshing, and may use it to coach others. This book can serve as a reference book in any offering of a course at any academic level.
Financial Reporting and Corporate Governance
Author: Thomas A. Lee
Publisher: John Wiley & Sons
ISBN: 0470026812
Category : Business & Economics
Languages : en
Pages : 309
Book Description
The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities. The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.
Publisher: John Wiley & Sons
ISBN: 0470026812
Category : Business & Economics
Languages : en
Pages : 309
Book Description
The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities. The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.
Accounting Irregularities and Financial Fraud
Author: Michael R. Young
Publisher: Aspen Law & Business Publishers
ISBN: 9780735526914
Category : Business & Economics
Languages : en
Pages : 337
Book Description
An indispensable 'how-to' book on dealing with, and preventing, a professional disaster. It teaches the origins of accounting irregularities, how fraud goes undetected, what to do when problems surface, and how to prevent inconsistencies. All relevant material is covered and includes real-world instances of financial fraud. Includes a practical FREE CD-ROM!
Publisher: Aspen Law & Business Publishers
ISBN: 9780735526914
Category : Business & Economics
Languages : en
Pages : 337
Book Description
An indispensable 'how-to' book on dealing with, and preventing, a professional disaster. It teaches the origins of accounting irregularities, how fraud goes undetected, what to do when problems surface, and how to prevent inconsistencies. All relevant material is covered and includes real-world instances of financial fraud. Includes a practical FREE CD-ROM!
A Director's Guide to Governance in the Boardroom
Author: Arturo Langa
Publisher: Routledge
ISBN: 1000570428
Category : Business & Economics
Languages : en
Pages : 449
Book Description
This book is a practical guide for executive and non-executive directors and aspiring directors to lead, govern, and steer UK-based organisations to long-term sustainable success. In today’s turbulent environment, corporate governance is increasingly scrutinised, and this book will consider how directors can ‘bring the future forward’ with respect to responsible and ethical governance and leadership against the challenging political, environmental, and economic backdrop. While other books discuss UK corporate governance, this one uniquely demonstrates how the work of directors can build an organisation’s antifragility, and offers a view of stewardship approaches to every sector and type of UK organisation, from large premium listed companies to start-ups, the public sector, not-for-profits, partnerships, and family-owned and private-equity-backed organisations. Aspiring and experienced directors will each benefit from this book as well as those who provide board evaluation services, professional advisers, auditors, and those who provide training and other support for board members.
Publisher: Routledge
ISBN: 1000570428
Category : Business & Economics
Languages : en
Pages : 449
Book Description
This book is a practical guide for executive and non-executive directors and aspiring directors to lead, govern, and steer UK-based organisations to long-term sustainable success. In today’s turbulent environment, corporate governance is increasingly scrutinised, and this book will consider how directors can ‘bring the future forward’ with respect to responsible and ethical governance and leadership against the challenging political, environmental, and economic backdrop. While other books discuss UK corporate governance, this one uniquely demonstrates how the work of directors can build an organisation’s antifragility, and offers a view of stewardship approaches to every sector and type of UK organisation, from large premium listed companies to start-ups, the public sector, not-for-profits, partnerships, and family-owned and private-equity-backed organisations. Aspiring and experienced directors will each benefit from this book as well as those who provide board evaluation services, professional advisers, auditors, and those who provide training and other support for board members.
A Primer on Corporate Governance:
Author: Jean Chen
Publisher: Business Expert Press
ISBN: 1631572296
Category : Business & Economics
Languages : en
Pages : 129
Book Description
Since its opening up and economic reforms in 1979, China has undergone tremendous economic growth and social development, with a ten percent real gross domestic product growth per year on average through 2013. In spite of such an accomplishment, the current economic growth model in China, which is mainly triggered by the export-led policy and the huge government investment, has been challenged by potential external and internal risks, which do not support sustainable economic growth in the long run. In this book, the author comprehensively reviews the corporate governance practices in China, identifying the major problems within such practices. It is contended that these problems have been seen as the major challenges facing the Chinese economy, and further, that the current weakness of corporate governance practices in China can be ascribed, to a great extent, to the incompleteness and weakness of law enforcement.
Publisher: Business Expert Press
ISBN: 1631572296
Category : Business & Economics
Languages : en
Pages : 129
Book Description
Since its opening up and economic reforms in 1979, China has undergone tremendous economic growth and social development, with a ten percent real gross domestic product growth per year on average through 2013. In spite of such an accomplishment, the current economic growth model in China, which is mainly triggered by the export-led policy and the huge government investment, has been challenged by potential external and internal risks, which do not support sustainable economic growth in the long run. In this book, the author comprehensively reviews the corporate governance practices in China, identifying the major problems within such practices. It is contended that these problems have been seen as the major challenges facing the Chinese economy, and further, that the current weakness of corporate governance practices in China can be ascribed, to a great extent, to the incompleteness and weakness of law enforcement.
Corporate Sustainability
Author: Zabihollah Rezaee
Publisher: Business Expert Press
ISBN: 1637420870
Category : Business & Economics
Languages : en
Pages : 93
Book Description
Business organizations have recently been encouraged by investors, regulators, and communities to define their purposes, values, and fiduciary duties of creating shared value for all stakeholders. Public companies have traditionally operated under the corporate model of “shareholder primacy” with the primary purpose of generating returns for shareholders and thus corporate activities are managed toward creating shareholder value. The stakeholder primacy system encourages directors and executives to focus on managing corporate activities toward creating shared value for all stakeholders. The role of the board of directors under stakeholder primacy/capitalism as opposed to shareholder primacy/capitalism is to oversee the managerial function of focusing on the long-term sustainability performance, effectively communicating sustainability performance information to all stakeholders. A shift away from the shareholder primacy model and toward the stakeholder primacy model has been gaining momentum worldwide in recent years as investors demand, regulators require, and companies define the “profit-with-purpose” mission in creating shares value for all stakeholders. This book offers guidance to organizations for considering both shareholder primacy and stakeholder primacy in defining their mission of “profit-with-purpose” and in creating shared value for all stakeholders. It also highlights how people, business and resources collaborate in a business sustainability and the stakeholder primacy model in creating shared value for all stakeholders. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, audit functions, and corporate governance education including directors, executives, investors, and auditor will be interested in this book.
Publisher: Business Expert Press
ISBN: 1637420870
Category : Business & Economics
Languages : en
Pages : 93
Book Description
Business organizations have recently been encouraged by investors, regulators, and communities to define their purposes, values, and fiduciary duties of creating shared value for all stakeholders. Public companies have traditionally operated under the corporate model of “shareholder primacy” with the primary purpose of generating returns for shareholders and thus corporate activities are managed toward creating shareholder value. The stakeholder primacy system encourages directors and executives to focus on managing corporate activities toward creating shared value for all stakeholders. The role of the board of directors under stakeholder primacy/capitalism as opposed to shareholder primacy/capitalism is to oversee the managerial function of focusing on the long-term sustainability performance, effectively communicating sustainability performance information to all stakeholders. A shift away from the shareholder primacy model and toward the stakeholder primacy model has been gaining momentum worldwide in recent years as investors demand, regulators require, and companies define the “profit-with-purpose” mission in creating shares value for all stakeholders. This book offers guidance to organizations for considering both shareholder primacy and stakeholder primacy in defining their mission of “profit-with-purpose” and in creating shared value for all stakeholders. It also highlights how people, business and resources collaborate in a business sustainability and the stakeholder primacy model in creating shared value for all stakeholders. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, audit functions, and corporate governance education including directors, executives, investors, and auditor will be interested in this book.
A Primer on Corporate Governance
Author: Sibel Yamak
Publisher: Business Expert Press
ISBN: 1606498835
Category : Business & Economics
Languages : en
Pages : 137
Book Description
A Premier on Corporate Governance: Turkey takes an in-depth and comprehensive assessment of corporate governance in Turkey at a cross section in time when the country is going through major multidimensional transformations. Structural characteristics of its economy and the historical antecedents of corporate governance are provided to the readers as a background in the first part of the book. External and internal mechanisms of corporate governance are built on this background. Legal system of the country, its company laws, regulatory authorities and the state of the market for corporate control as well as the socio-cultural norms, ways of doing business, and the Turkish code of good governance are examined as the external mechanisms shaping the corporate governance practices of companies in the context. Internal control mechanisms analyzed in this book include the characteristics of the board of directors, ownership structure, and management teams of Turkish companies. In conclusion, the authors discuss current and future corporate governance challenges in the Turkish business context.
Publisher: Business Expert Press
ISBN: 1606498835
Category : Business & Economics
Languages : en
Pages : 137
Book Description
A Premier on Corporate Governance: Turkey takes an in-depth and comprehensive assessment of corporate governance in Turkey at a cross section in time when the country is going through major multidimensional transformations. Structural characteristics of its economy and the historical antecedents of corporate governance are provided to the readers as a background in the first part of the book. External and internal mechanisms of corporate governance are built on this background. Legal system of the country, its company laws, regulatory authorities and the state of the market for corporate control as well as the socio-cultural norms, ways of doing business, and the Turkish code of good governance are examined as the external mechanisms shaping the corporate governance practices of companies in the context. Internal control mechanisms analyzed in this book include the characteristics of the board of directors, ownership structure, and management teams of Turkish companies. In conclusion, the authors discuss current and future corporate governance challenges in the Turkish business context.