Financial Reporting for Managers

Financial Reporting for Managers PDF Author: Jamie Pratt
Publisher: Wiley
ISBN: 9780471457497
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
This is the first and only book to combine the concept of shareholder value creation with the financial reporting process. Readers will discover the clear links between shareholder value creation, the financial accounting statements, and the market value of the firm. They'll also explore the steps leading from good decisions by management to strong financial statements, and higher shareholder value and stock prices. Throughout the pages, the authors strike an effective balance among the mechanics underlying the preparation of the statements, the measurement issues behind the mechanics, and the economic context in which the statements are prepared and used.

Financial Reporting for Managers

Financial Reporting for Managers PDF Author: Jamie Pratt
Publisher: Wiley
ISBN: 9780471457497
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
This is the first and only book to combine the concept of shareholder value creation with the financial reporting process. Readers will discover the clear links between shareholder value creation, the financial accounting statements, and the market value of the firm. They'll also explore the steps leading from good decisions by management to strong financial statements, and higher shareholder value and stock prices. Throughout the pages, the authors strike an effective balance among the mechanics underlying the preparation of the statements, the measurement issues behind the mechanics, and the economic context in which the statements are prepared and used.

Financial Reporting for Managers

Financial Reporting for Managers PDF Author: Jamie Pratt
Publisher:
ISBN: 9781119110484
Category : Business enterprises
Languages : en
Pages : 442

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Book Description


Financial Reporting and Analysis

Financial Reporting and Analysis PDF Author: Lawrence Revsine
Publisher: McGraw-Hill/Irwin
ISBN: 9780073527093
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true "user" perspective by discussing the contracting and decision implications of accounting and this helps readers understand why accounting choices matter and to whom. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives, able to read, use, and interpret the statements and-most importantly understand how and why managers can utilize the flexibility in GAAP to manipulate the numbers for their own purposes.

Financial Reporting and Control

Financial Reporting and Control PDF Author: William J. Bruns
Publisher:
ISBN:
Category :
Languages : en
Pages : 3

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Book Description


Corporate Financial Reporting and Analysis

Corporate Financial Reporting and Analysis PDF Author: David Young
Publisher: John Wiley & Sons
ISBN: 1118470559
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Corporate Financial Reporting and Analysis: A Global Perspective/3e by David Young and Jacob Cohen is an introductory textbook on financial reporting for MBA students. This book is intended to offer the rigor and comprehensive coverage required of an MBA text, while at the same time offering an accessible and practical reference for participants in executive programs. David Young is based at INSEAD Business School in France, and Jacob Cohen is based at MIT Sloan School of Management in the USA. This book offers a rigorous, yet accessible, treatment of contemporary financial reporting practice. Examples are drawn from a broad range of companies to illustrate key concepts. Particular emphasis is given to the latitude and flexibility granted to managers in reporting financial performance, and the steps that financial statement readers can take to identify potential trouble areas in the accounts. Topics include the analysis and interpretation of the three principal financial statements, revenue recognition, inventory accounting, receivables and bad debts, accounting for long-term assets, provisions and contingencies, income taxes, and the accounting for mergers and acquisitions. A unique feature of this book is the seamless way in which it deals with differences in U.S. GAAP and IFRS. Both regimes are covered simultaneously, i.e. when a topic is discussed, including the relevant journal entries and disclosures, the discussion applies equally to GAAP companies and to IFRS companies. It doesn’t matter whether the company used in a given example is from the U.S., Europe, or elsewhere. Thanks to the ongoing GAAP/IFRS convergence project, the two regimes are close enough to allow for a somewhat generic approach that allows for coverage of both regimes at the same time. In this way, the examples that are covered in the book are relevant to all readers, regardless of which regime dominates in their business environment. The content of this book has been classroom tested over the past 20 years at INSEAD with the MBA class which has students from 80 different countries.

Materiality in Financial Reporting

Materiality in Financial Reporting PDF Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Category : Business & Economics
Languages : en
Pages : 442

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Book Description
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.

Financial Reporting on Earnings Management

Financial Reporting on Earnings Management PDF Author: David Onditi
Publisher: GRIN Verlag
ISBN: 3346020452
Category : Business & Economics
Languages : en
Pages : 9

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Book Description
Essay from the year 2017 in the subject Business economics - Accounting and Taxes, grade: A, University of Nairobi, language: English, abstract: This paper discusses the motives behind earnings management and explains some of the methods used by firms to manage their earnings. Earnings management has been defined differently by a number of scholars. It is important to note that there is a thin line between fraud and earnings management. Hamid, Hashim and Salleh citing the works of Brown, Perols and Lounge and Erickson, Hanlon and Maydew noted the difference in the definitions that are offered by the scholars. According to Perols and Lounge organizations will engage in fraud due to the constraints on earnings management. The research found out that the firms that had engaged in earnings management will be more likely to be involved in cases of fraud. Brown and Erickson et al noted that the difference between earnings management and fraud is that earnings management is usually within the scope of the generally accepted accounting principles (GAAP) while fraud is outside of the boundaries of GAAP. Earnings management has been defined as the manipulation of the financial statements and reports by the managers so that the firms can earn extra profit. It has also been defined as the action where the management of the organizations apply their own self-assessment in the communication of the financial information and transactions to modify the financial data for two main reasons: 1) influencing contractual businesses that solely rely on the financial information or 2) providing the stakeholders with a wrong impression about the financial position of the firm.

Financial Reporting for Managers

Financial Reporting for Managers PDF Author: Pratt
Publisher:
ISBN: 9781118775936
Category :
Languages : en
Pages :

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Book Description


Financial Reporting and Analysis

Financial Reporting and Analysis PDF Author: Bob Foley
Publisher: Global Professional Publishing
ISBN: 9781845165048
Category : Business & Economics
Languages : en
Pages : 272

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Book Description
* How to relate accounting information to actual business decisions * How to recognize economically useful information in statements and reports * Uses international accounting standards * How to analyze weaknesses as well as strengths of published financial statements There are a great many types of financial statement and report from which essential information can be extracted. This advanced level textbook shows how the student can learn to analyze all of them and use them to extract information useful to managers, investors, and other decision makers. The principle of the book is "decision usefulness"--in other words, the immediate economic value of information--but legal and regulatory frameworks are also reviewed. Especially appropriate for advanced students of accounting, financial services, and business studies.

Corporate Finance

Corporate Finance PDF Author: Greg Shields
Publisher:
ISBN: 9781647483388
Category : Business & Economics
Languages : en
Pages : 290

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Book Description
This bundle book explain corporate finance in a detailed, but business-friendly way. This isn't a package of textbooks to teach you how to become an accountant or a risk manager for a major bank; it's a package that will introduce you to the five basic areas of finance that make the most difference to investors and business managers.