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:
Enron Corp. > Corrupt practices.
Enron Corp.
Accounting > Standards > United States.
Capital market > United States.
Corporations > United States > Accounting.
Corporations > United States > Auditing.
Disclosure in accounting > United States.
Financial statements > United States.
Comptabilité > Normes > États-Unis.
Marché financier > États-Unis.
Divulgation en comptabilité > États-Unis.
Accounting > Standards
Capital market
Corporations > Accounting
Corporations > Auditing
Corruption
Disclosure in accounting
Financial statements
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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