Creative Accounting, Fraud and International Accounting Scandals PDF Download

Author: Michael J. Jones
Publisher: John Wiley & Sons
ISBN: 1119978629
Category : Business & Economics
Languages : en
Pages : 581

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Book Description
Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.

Author: Ian Griffiths
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 0

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Book Description

Author: Ignacio de la Torre
Publisher: Palgrave MacMillan
ISBN:
Category : Business & Economics
Languages : en
Pages : 232

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Book Description
"In this book Ignacio de la Torre explains the reasons why some companies choose to influence their figures and how they do so, often by bending the rules rather than breaking them - anticipating or increasing income, reducing or delaying the recognition of expenses and shifting away debts or losses. He also shows us how to spot such tricks and correctly interpret financial reports." "Written in a clear and enjoyable style, the wealth of international case studies from companies such as Repsol, L'Oreal, Vivendi, Universal and Vodafone and public bodies such as the Greek government and the European Union, and the subsequent detail of analysis, make this book appealing reading for all professionals of the accounting world as well as those who simply want to know the truth behind the headlines."--BOOK JACKET.

Author: Ian Griffiths
Publisher: Palgrave Macmillan
ISBN: 9780333628652
Category : Business & Economics
Languages : en
Pages : 202

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Book Description
This is a guide to the legitimate techniques which allow companies to manipulate the figures they publish in their annual report. It shows how businesses are able to beef up their balance sheets and pad out their profit and loss accounts, and describes all the dodges dreamed up by the financial minds in London and New York. Essential reading for shareholders and financial directors alike.

Author: Kamal H. M. Naser
Publisher:
ISBN: 9780130617637
Category : Accounting.
Languages : en
Pages : 250

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Book Description
Undertakes a comprehensive examination of the issue of creative accounting. This text reports on, analyzes and evaluates professional announcements and standards in the UK and USA, relating to different issues of accounting. It also gives examples from published accounts in the UK and Europe.

Author: Thomas A. Lee
Publisher: John Wiley & Sons
ISBN: 0470026812
Category : Business & Economics
Languages : en
Pages : 309

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Book Description
The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities. The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.

Author: Charles W. Mulford
Publisher: John Wiley & Sons
ISBN: 0470495316
Category : Business & Economics
Languages : en
Pages : 422

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Book Description
Praise for The Financial Numbers Game "So much for the notion 'those who can, do-those who can't, teach.' Mulford and Comiskey function successfully both as college professors and real-world financial mercenaries. These guys know their balance sheets. The Financial Numbers Game should serve as a survival manual for both serious individual investors and industry pros who study and act upon the interpretation of financial statements. This unique blend of battle-earned scholarship and quality writing is a must-read/must-have reference for serious financial statement analysis." --Bob Acker, Editor/Publisher, The Acker Letter "Wall Street's unforgiving attention to quarterly earnings presents ever increasing pressure on CFOs to manage earnings and expectations. The Financial Numbers Game provides a clear explanation of the ways in which management can stretch, bend, and break accounting rules to reach the desired bottom line. This arms the serious investor or financial analyst with the healthy skepticism required to drive beyond reported results to a clear understanding of a firm's true performance." --Mark Hurley, Managing Director, Training and Development, Global Corporate and Investment Banking, Bank of America "After reading The Financial Numbers Game, I feel as though I've taken a master's level course in financial statement analysis. Mulford and Comiskey's latest book should be required reading for anyone who is serious about fundamentally analyzing stocks." --Harry Domash, San Francisco Chronicle investing columnist and investment newsletter publisher

Author: Stuart McLeay
Publisher: Springer Science & Business Media
ISBN: 1461545897
Category : Business & Economics
Languages : en
Pages : 225

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Book Description
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Author: Doreen McBarnet
Publisher: Wiley
ISBN: 9780471988359
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Creative accounting, as highlighted in the best selling books of Terry Smith and Ian Griffiths, was one of the key themes in corporate finance in the 1980s. The control of creative accounting has been a major issue of the 1990s. This book looks at the regulatory response to creative accounting and the role olf the Financial Reporting Review Panel, under Sir David Tweedie, in policing company accounts. The book is about the contest for the control of creative accounting, a contest in which Sir David Tweedie describes the Financial Reporting Review Panel as 'like a cross-eyed javelin thrower at the Olympic Games'.

Author: Michael J. Jones
Publisher: John Wiley & Sons
ISBN: 1119977185
Category : Business & Economics
Languages : en
Pages : 773

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Book Description
Accounting 3e provides a very accessible and easy-to-follow introduction to accounting. It is intended as a core textbook for students studying accounting for the first time: either those following an undergarduate degree in a business school, or non-business studies students stuyding an accounting course. This includes students on both accounting and non-accounting degrees and also MBA students. Designed to be both engaging and accessible to the student, Accounting 3e features: A lively presentational style integrating cartoons and soundbites ‘Company Camera’ boxes presenting financial data from a wide variety of international companies, such as Heineken, Nokia and Volkswagen. ‘Real Life Nuggets’ offering contemporary examples from the business press that give the body of the text a real-life resonance. End of chapter questions of escalating difficulty, together with accompanying answers, enabling the student to develop their understanding of the key concepts discussed in the text. A rich supporting website including solutions, extra question material and powerpoint slides for lecturers, multiple choice quizzes and an online glossary for students.