Rethinking financial reporting : standards, norms and institutions

Author(s)

• Shyam Sunder

Bibliographic Information

Rethinking financial reporting : standards, norms and institutions

Shyam Sunder

（Foundations and trends in accounting / editor-in-chief, Stefan J. Reichelstein, v. 11, issue 1-2）

Now, c2016

Note

Includes bibliographical references

Description and Table of Contents

Description

What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. The first specifies some attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals or groups. Looking to practice for guidance on defining and understanding the financial reporting regime is the third major approach. These three approaches-attributes, goals, and practice-are not mutually exclusive. It is unlikely that any one of them is entirely satisfactory by itself; they complement one another. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.

Table of Contents

Introduction What Is Good Financial Reporting? Mechanisms for Choosing Financial Reporting Standards and Rules Social Norms Institutions Ways Forward References

by "Nielsen BookData"

Details

• NCID: BB22723829
• ISBN:
  • 9781680831443
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Boston
• Pages/Volumes: xi, 122 p.
• Size: 24 cm
• Parent Bibliography ID:
  • BA82927885