Financial Reporting And Capital Markets PDF Download
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Author | : Michael Bromwich |
Publisher | : Financial Times/Prentice Hall |
Total Pages | : 392 |
Release | : 1992 |
Genre | : Accounting |
ISBN | : |
Download Financial Reporting, Information and Capital Markets Book in PDF, ePub and Kindle
This text reviews the theory of the economic measurement of income and wealth in financial accounting and presents an informational perspective on accounting information. It is aimed primarily at second and third year accounting undergraduates and first year postgraduates.
Author | : Kees Camfferman |
Publisher | : Oxford University Press on Demand |
Total Pages | : 702 |
Release | : 2007-03-08 |
Genre | : Business & Economics |
ISBN | : 9780199296293 |
Download Financial Reporting and Global Capital Markets Book in PDF, ePub and Kindle
Publisher description
Author | : Dennis Teichmann |
Publisher | : GRIN Verlag |
Total Pages | : 25 |
Release | : 2005-03-08 |
Genre | : Business & Economics |
ISBN | : 3638355756 |
Download Decision-useful financial reports in efficient securities markets Book in PDF, ePub and Kindle
Seminar paper from the year 2002 in the subject Business economics - Controlling, grade: 1,0, University of Hannover (Lehrstuhl für Controlling), course: Seminar zur "Financial Accounting Theory", language: English, abstract: This paper studies the decision-usefulness of accounting information and the implications of financial reports, especially against the background of efficient securities markets. The decision-usefulness of financial statements gained in importance in the literature of accounting research due to the decline in helpfulness for decision taking of traditional financial statements like earnings, cash flows and stock returns.1 This deterioration is accompanied by a deficit of future-oriented indicators, in particular intangible assets, which are not integrated in the actual financial reporting requirements.2 These outstanding problems lead to incompleteness of capital markets, which are tried to be solved by different mechanisms, e.g. penalties, incentives and voluntary disclosure, to attain to efficient securities markets, the social advantageous solution.3 Section 2 describes the requirements of efficient securities markets, its various forms and the origin of inefficient working securities markets. Chapter 3 illustrates the usefulness of financial statements for different constituencies, especially for investors and management, and the legal standards for mandatory disclosure. Division 4 expresses the information dilemma and presents diverse solutions for an approximation to social optimal allocations, i.e. allocations that diminish securities markets inefficiencies. Chapter 5 gives a short summary of this paper. 1 See LEV / ZAROWIN (Boundaries of Financial Reporting 1999), pp. 354 – 362. 2 See GÜNTHER / BEYER (Value Based Reporting 2001), pp. 1627 – 1629. 3 See SCOTT (Financial Accounting Theory 1997), pp. 81 – 82.
Author | : United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises |
Publisher | : |
Total Pages | : 424 |
Release | : 2009 |
Genre | : Business & Economics |
ISBN | : |
Download Mark-to-market Accounting Book in PDF, ePub and Kindle
Author | : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises |
Publisher | : |
Total Pages | : 228 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
Download Fostering Accuracy and Transparency in Financial Reporting Book in PDF, ePub and Kindle
Author | : Ojo, Marianne |
Publisher | : IGI Global |
Total Pages | : 334 |
Release | : 2016-12-12 |
Genre | : Business & Economics |
ISBN | : 1522519017 |
Download Value Relevance of Accounting Information in Capital Markets Book in PDF, ePub and Kindle
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2005 |
Genre | : |
ISBN | : |
Download Financial Reporting and Capital Markets Book in PDF, ePub and Kindle
Author | : Carolin Peters |
Publisher | : Grin Publishing |
Total Pages | : 28 |
Release | : 2017-12-22 |
Genre | : |
ISBN | : 9783668594944 |
Download Consequences of the Sarbanes-Oxley Act. Financial Accounting and Reporting Quality, Capital Market Book in PDF, ePub and Kindle
Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Potsdam, language: English, abstract: The Sarbanes-Oxley Act (SOX) was introduced by President George W. Bush in the year 2002. This regulation changed disclosure and reporting requirements and aims to increase trust of the investors in capital markets again, after facing several balance and accounting scandals between the years 2000 and 2002, for example at Enron and WorldCom . The SOX affects companies with a registration at the Securities and Exchange Commission (SEC). There are two sections that are considered having a high impact on the corporate governance of complying firms, Section 302 (SOX 302) and Section 404 (SOX 404). SOX 302 - "Corporate Responsibility for Financial Reports"- demands the executives to assess whether firms' financial statements represent the financial situation and the results of the operations and the period. Executives should design, establish and maintain internal controls. An evaluation of the effectiveness, disclosures of deficiencies concerning internal controls, frauds et cetera is necessary (SOX, 2002, Section 302). SOX 404 - "Management Assessment of Internal Controls"- extends prior requirements and demands that the company's external auditor must report on the reliability of management's assessment of internal control every fiscal year. It also requires an annual attestation by the management that evaluates the reliability of financial statements (SOX, 2002, Section 404). Especially SOX 404 is considered a cost driver of the SOX and demands significant changes in financial reporting. Aim of SOX 302 and 404 is to improve internal controls, and to reduce opportunistic behaviour of executives. Prior studies show evidence that there seem to be differences between the perceived benefits and the target effects of the SOX, for example regarding audit quality after the SOX. Furthermore, there is a discussion question
Author | : George J. Benston |
Publisher | : Oxford University Press |
Total Pages | : 336 |
Release | : 2006-04-13 |
Genre | : Business & Economics |
ISBN | : 019029423X |
Download Worldwide Financial Reporting Book in PDF, ePub and Kindle
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Author | : United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises |
Publisher | : |
Total Pages | : 336 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : |
Download Financial Accounting Standards Board's Rule Book in PDF, ePub and Kindle