Download or read book Following the Money written by George Benston and published by Brookings Institution Press. This book was released on 2004-05-13 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and American Enterprise Institute publication A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcom—as well as the discovery of accounting irregularities at other large U.S. companies—seemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firms—watching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shredding—tightened their auditing procedures. Stock analysts and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well. Will these reforms be enough? Are some counterproductive? Are other shortcomings in the disclosure system still in need of correction? These are among the questions that George Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer address in Following the Money. While the authors agree that the U.S. system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards.
Download or read book Financial Shenanigans written by Howard M. Schilit and published by McGraw Hill Professional. This book was released on 2002-03-22 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Techniques to uncover and avoid accounting frauds and scams Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuationsfrom investors and lenders to managers and auditorscan use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.
Download or read book Conflict of Interest in Medical Research Education and Practice written by Institute of Medicine and published by National Academies Press. This book was released on 2009-09-16 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collaborations of physicians and researchers with industry can provide valuable benefits to society, particularly in the translation of basic scientific discoveries to new therapies and products. Recent reports and news stories have, however, documented disturbing examples of relationships and practices that put at risk the integrity of medical research, the objectivity of professional education, the quality of patient care, the soundness of clinical practice guidelines, and the public's trust in medicine. Conflict of Interest in Medical Research, Education, and Practice provides a comprehensive look at conflict of interest in medicine. It offers principles to inform the design of policies to identify, limit, and manage conflicts of interest without damaging constructive collaboration with industry. It calls for both short-term actions and long-term commitments by institutions and individuals, including leaders of academic medical centers, professional societies, patient advocacy groups, government agencies, and drug, device, and pharmaceutical companies. Failure of the medical community to take convincing action on conflicts of interest invites additional legislative or regulatory measures that may be overly broad or unduly burdensome. Conflict of Interest in Medical Research, Education, and Practice makes several recommendations for strengthening conflict of interest policies and curbing relationships that create risks with little benefit. The book will serve as an invaluable resource for individuals and organizations committed to high ethical standards in all realms of medicine.
Download or read book Enhancing Financial Disclosure Standards in Transitional Economies II written by Radhakrishna Narasimham and published by Asian Development Bank. This book was released on 2010-10-01 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.
Download or read book The Emerald Handbook of Ethical Finance and Corporate Social Responsibility written by Ahmed Imran Hunjra and published by Emerald Group Publishing. This book was released on 2024-05-06 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term ethical finance refers to finance that considers environmental, social, and governance (ESG) aspects influencing a borrower and/or its possessions. The authors provide a fresh look at ESG aspects along with CSR implementation for sustainable development, which has global and long-term repercussions.
Download or read book Accounting Series Releases written by United States. Securities and Exchange Commission and published by . This book was released on 1956 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Conflict of Interest in Global Public and Corporate Governance written by Anne Peters and published by Cambridge University Press. This book was released on 2012-11-29 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conflict of interest occurs at all levels of governance, ranging from local to global, both in the public and the corporate and financial spheres. There is increasing awareness that conflicts of interest may distort decision-making processes and generate inappropriate outcomes, thereby undermining the functioning of public institutions and markets. However, the current worldwide trend towards regulation, which seeks to forestall, prevent and manage conflicts of interest, has its price. Drawbacks may include the stifling of decision-making processes, the loss of expertise among decision-makers and a vicious circle of distrust. This interdisciplinary and international book addresses specific situations of conflict of interest in different spheres of governance, particularly in global, public and corporate governance.
Download or read book Corporate Reporting written by Geoff Everingham and published by Juta and Company Ltd. This book was released on 2008-06-30 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: The realm of corporate reporting has shifted significantly since the 7th edition of this book was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International Financial Reporting Standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December 2007. The disclosure requirements set out in this book apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad. This could lead to disclosure additional to that required in South Africa as set out in this book.
Download or read book ACCA Paper P2 Corporate Reporting INT and UK Practice and revision kit Revised Edition written by BPP Learning Media and published by BPP Learning Media. This book was released on 2011-06-01 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Question practice is essential for all papers, but particularly for P2 as it has a strong 'fear factor'. Questions look intimidating, and it is only once you get into the detail that you realise that there are easy marks on offer. Our examiner-reviewed Practice and Revision Kit gives ample opportunity to practice the long, case study questions, so important in the exam. Three mock exams provide essential exam rehearsal practice. Many questions have marking schemes, so that you can see that the examiner awards marks for these techniques.
Download or read book Corporate Resilience written by Shahla Seifi and published by Emerald Group Publishing. This book was released on 2023-09-13 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts, the chapters collected here address various issues such as climate change and the pandemic, suggesting ways in which future crises can be managed successfully and sharing best practice from what we have learned from recent crises.
Download or read book H R 3763 the Corporate and Auditing Accountability Responsibility and Transparency Act of 2002 written by United States. Congress. House. Committee on Financial Services and published by . This book was released on 2002 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ECIC 2013 Proceedings of the 5th European Conference on Intellectual Capital written by Lidia Garcia and published by Academic Conferences Limited. This book was released on 2013 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance and IFRS in the Middle East written by Muath Abdelqader and published by Taylor & Francis. This book was released on 2022-12-14 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS – the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets.
Download or read book Sourcebook on Corporate Image and Corporate Advocacy Advertising written by and published by . This book was released on 1978 with total page 2214 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Edgar Online Guide to Decoding Financial Statements written by Tom Taulli and published by J. Ross Publishing. This book was released on 2004-03-15 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Navigating through a company's financial statements can be tricky for investors. This concise and easily understood guide covers not only how to find the red flags, but also how to find the signs of underlying financial strength for making sound investing decisions.
Download or read book ACCA Approved P2 Corporate Reporting INT September 2017 to June 2018 exams written by Becker Professional Education and published by Becker Professional Education Ltd. This book was released on 2017-04-15 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCA Approved and valid for exams from 01 Sept 2017 up to 30 June 2018 - Becker's P2 Corporate Reporting (INT) Study Text has been approved and quality assured by the ACCA's examining team.
Download or read book Encyclopedia of Business Ethics and Society written by Robert W. Kolb and published by SAGE. This book was released on 2008 with total page 2593 pages. Available in PDF, EPUB and Kindle. Book excerpt: This encyclopedia spans the relationships among business, ethics and society, with an emphasis on business ethics and the role of business in society.
