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Following the Money : the Enron Failure and the State of Corporate Disclosure.

This text focuses on the disjunction between national systems of corporate disclosure and the global character of capital markets. It offers recommendations for decision-makers on the accounting and reporting reforms necessary to improve disclosure in international equities trading.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Benston, George
Otros Autores: Bromwich, Michael, Litan, Robert E., Wagenhofer, Alfred
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : Brookings Institution Press, 2003.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Following the Money :  |b the Enron Failure and the State of Corporate Disclosure. 
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520 |a This text focuses on the disjunction between national systems of corporate disclosure and the global character of capital markets. It offers recommendations for decision-makers on the accounting and reporting reforms necessary to improve disclosure in international equities trading. 
505 0 |a Cover; Title Page; Foreword; Contents; 1. The Crisis in Corporate Disclosure; 2. What's Wrong--and Right--with Corporate Accounting and Auditing in the United States; 3. Fixing Corporate Disclosure; 4. Disclosure Challenges Ahead; Appendix: What Are the Major Differences between GAAP and IFRS, and Why Do They Matter?; Notes; Contributors; Index. 
588 0 |a Print version record. 
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650 0 |a Capital market  |z United States. 
650 0 |a Corporations  |z United States  |x Accounting. 
650 0 |a Corporations  |z United States  |x Auditing. 
650 0 |a Disclosure in accounting  |z United States. 
650 0 |a Financial statements  |z United States. 
650 6 |a Comptabilité  |x Normes  |z États-Unis. 
650 6 |a Marché financier  |z États-Unis. 
650 6 |a Divulgation en comptabilité  |z États-Unis. 
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650 7 |a Corruption  |2 fast 
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650 7 |a Financial statements  |2 fast 
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700 1 |a Bromwich, Michael. 
700 1 |a Litan, Robert E. 
700 1 |a Wagenhofer, Alfred. 
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