Rethinking financial reporting : standards, norms and institutions

著者

• Shyam Sunder

書誌事項

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

注記

Includes bibliographical references

内容説明・目次

内容説明

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.

目次

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB22723829
• ISBN:
  • 9781680831443
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Boston
• ページ数/冊数: xi, 122 p.
• 大きさ: 24 cm
• 親書誌ID:
  • BA82927885