Improving Reliability of Accounting Information PDF Download

Author: Zhong Liu
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 102

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Author: Henning Kirkegaard
Publisher: Praeger
ISBN: 1567201431
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Statements should be dynamic, current, complete, and comprehensible. Most importantly, instead of focusing on profit and owners' equity, financial statements should concentrate on a firm's solvency or insolvency. It then becomes possible, using modern technology, to anticipate liquidity problems before they occur, therefore limiting or even preventing future losses. This is precisely the essence of the new model Kirkegaard proposes and develops with forceful clarity. His book will prove to be essential reading, not only for professional and academic accountants, but also for investors, corporate management, and skilled observers of the business scene.

Author: Daniela Mancini
Publisher: Springer Science & Business Media
ISBN: 364235761X
Category : Business & Economics
Languages : en
Pages : 350

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Book Description
​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.

Author: United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee
Publisher:
ISBN:
Category : Administrative agencies
Languages : en
Pages : 300

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Author: Giovanni Frattini
Publisher: Giuffrè Editore
ISBN: 8814135800
Category : Business & Economics
Languages : en
Pages : 846

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Book Description

Author: E. Menicucci
Publisher: Springer
ISBN: 1137448261
Category : Business & Economics
Languages : en
Pages : 200

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Book Description
The 2008 financial crisis has turned a spotlight on the role of financial reporting in periods of economic downturn. In analysing the financial crisis, many commentators have attributed blame to fair value accounting (FVA) because of the pro-cyclical effect it potentially introduces in banks' financial statements. This book discusses how FVA affects financial reporting during a financial crisis. It provides an in-depth analysis of the key benefits and negatives of FVA, and discusses the controversial practice of trade-offs with historical cost accounting (HCA). It provides an overview of the principles and applications of FVA, and explains its impact on banks' financial statements. Investigating the effect of FVA on the volatility of earnings and regulatory capital in European banks, the book asks whether incremental volatility is indeed reflected in bank share prices. It examines empirical evidence to quantify the role that FVA may have played in times of stress in the banking sector, both in Europe and elsewhere. Fair Value Accounting explores the criticism FVA has received despite its perceived merits, and summarizes the various opposing views of parties in this major policy debate, which has involved banking and accounting regulators from across the globe.

Author: Janusz Kacprzyk
Publisher: Springer Nature
ISBN: 3031263847
Category : Technology & Engineering
Languages : en
Pages : 995

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Book Description
This book describes the potential contributions of emerging technologies in different fields as well as the opportunities and challenges related to the integration of these technologies in the socio-economic sector. In this book, many latest technologies are addressed, particularly in the fields of computer science and engineering. The expected scientific papers covered state-of-the-art technologies, theoretical concepts, standards, product implementation, ongoing research projects, and innovative applications of Sustainable Development. This new technology highlights, the guiding principle of innovation for harnessing frontier technologies and taking full profit from the current technological revolution to reduce gaps that hold back truly inclusive and sustainable development. The fundamental and specific topics are Big Data Analytics, Wireless sensors, IoT, Geospatial technology, Engineering and Mechanization, Modeling Tools, Risk analytics, and preventive systems.

Author:
Publisher: S. Chand Publishing
ISBN:
Category :
Languages : en
Pages :

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Author: Arline A. Savage
Publisher: John Wiley & Sons
ISBN: 1119889383
Category : Business & Economics
Languages : en
Pages : 851

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Book Description

Author: Charles Richard Baker
Publisher: Emerald Group Publishing
ISBN: 1789733693
Category : Business & Economics
Languages : en
Pages : 168

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Book Description
Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.