The Financial Reporting Quality of Public Companies PDF Download

Author: Katarzyna Mokrzycka-Kogut
Publisher: Taylor & Francis
ISBN: 1000713210
Category : Business & Economics
Languages : en
Pages : 235

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Book Description
The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.

Author: Oliveira, Jonas da Silva
Publisher: IGI Global
ISBN: 1522578188
Category : Business & Economics
Languages : en
Pages : 362

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Book Description
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

Author: CFA Institute
Publisher: John Wiley & Sons
ISBN: 1119315999
Category : Business & Economics
Languages : en
Pages : 6117

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Book Description
Clear, concise instruction for all CFA Level I concepts and competencies for the 2017 exam The same official curricula that CFA Program candidates receive with program registration is now available publicly for purchase. CFA Program Curriculum 2017 Level I, Volumes 1-6 provides the complete Level I Curriculum for the 2017 exam, delivering the Candidate Body of Knowledge (CBOK) with expert instruction on all ten topic areas of the CFA Program. Fundamental concepts are explained with in-depth discussion and a heavily visual style, while cases and examples demonstrate how concepts apply in real-world scenarios. Coverage includes ethical and professional standards, quantitative analysis, economics, financial reporting and analysis, corporate finance, equities, fixed income, derivatives, alternative investments, and portfolio management, all organized into individual sessions with clearly defined Learning Outcome Statements. Charts, graphs, figures, diagrams, and financial statements illustrate concepts to facilitate retention, and practice questions provide the opportunity to gauge your understanding while reinforcing important concepts. The Level I Curriculum covers a large amount of information; this set breaks the CBOK down into discrete study sessions to help you stay organized and focused on learning-not just memorizing-important CFA concepts. Learning Outcome Statement checklists guide readers to important concepts to derive from the readings Embedded case studies and examples throughout demonstrate practical application of concepts Figures, diagrams, and additional commentary make difficult concepts accessible Practice problems support learning and retention CFA Institute promotes the highest standards of ethics, education, and professional excellence among investment professionals. The CFA Program Curriculum guides you through the breadth of knowledge required to uphold these standards. The three levels of the program build on each other. Level I provides foundational knowledge and teaches the use of investment tools; Level II focuses on application of concepts and analysis, particularly in the valuation of assets; and Level III builds toward synthesis across topics with an emphasis on portfolio management.

Author: Roger Miles
Publisher: Kogan Page Publishers
ISBN: 1789667763
Category : Business & Economics
Languages : en
Pages : 449

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Book Description
In the next wave of conduct regulation in financial markets, from 2021 conduct regulators in the UK and elsewhere expect firms to produce evidence on how they are improving behaviour and culture. Facing this, many practitioners are anxious that their current reporting and management information (MI) are irrelevant to meeting as-yet unclear regulatory expectations. This book provides the insights and tools firms need to report on culture, securing both enhanced business value and the regulator's approval. Culture is now seen as a key contributor to good governance, feeding into existing discourse on environmental, social and governance (ESG) factors and the emerging dialogue on 'non-financial (mis)conduct', but conventional measures of business quality are unfit for the new reporting agenda. Culture Audit in Financial Services follows the arc of 'behavioural regulation' to examine what the regulator really wants, before offering guidance on how culture audit differs from conventional auditing, how to put the latest pure-research findings to work, and the key features of well-designed conduct and culture reports. Written by an impartial author and a variety of contributors with extensive experience working with practitioners, regulators, and many of the world's finest academic initiatives, this book is filled with practical, grounded advice on how best to approach this new challenge and avoid infractions.

Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
ISBN: 1119601452
Category : Business & Economics
Languages : en
Pages : 997

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Book Description
A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.

Author: CFA Institute
Publisher: John Wiley & Sons
ISBN: 1119593573
Category : Business & Economics
Languages : en
Pages : 7165

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Book Description
All CFA® Program exams through November 2021 will reflect the 2020 curriculum. Purchase your copy and begin studying for Level I now! The CFA® Program Curriculum 2020 Level I Box Set provides candidates and other motivated investment professionals with the official curriculum tested on the Level I CFA exam. This box set includes all the content Chartered Financial Analyst® candidates are expected to know for the Level I exam, including concise instruction on the 10 core topics covered in the Candidate Body of Knowledge (CBOK). Utilizing engaging visuals, cases, and examples to illustrate key concepts, this box set helps candidates apply what they learn in real-world investment scenarios. The CFA® Program Curriculum 2020 Level I Box Set offers: A comprehensive Learning Ecosystem designed to take you through the entire curriculum or help you focus on areas where you need additional study time. Practice questions to assist with your recall of key terms, concepts, and formulas. Mock exams to help you become accustomed to the pace and pressure of the real-world exam. Perfect for anyone considering the CFA® designation or currently preparing for a 2021 exam window, the 2020 Level I Box Set is a must-have resource for building basic skills required to become a Chartered Financial Analyst®.

Author: H. Kent Baker
Publisher: Emerald Group Publishing
ISBN: 1789734177
Category : Business & Economics
Languages : en
Pages : 524

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Book Description
Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.

Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
ISBN: 111950225X
Category : Business & Economics
Languages : en
Pages : 293

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Book Description
Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Author: Beate Sjåfjell
Publisher: Cambridge University Press
ISBN: 1108696430
Category : Law
Languages : en
Pages : 360

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Book Description
This compelling volume considers three significant modern developments: the ever-changing role of women in society; a significant and growing dissatisfaction with current dominant understandings of corporate governance, corporate law and corporate theory; and the increasing concern to establish sustainable business models globally. A range of female scholars from across the globe and from different disciplines interconnect these ideas in this unique collection of new and thought-provoking essays. Readers are led through a carefully planned enquiry focussing initially on female activism and the corporation, secondly on liberal attempts to include women in business leadership and, finally, on critiquing the modern focus on women as a 'fix' for ethical and unsustainable business practises which currently dominates the corporate world. This collection presents a fresh perspective on what changes are needed to create the sustainable corporation and the potential role of women as influencers or as agents for these changes.

Author:
Publisher: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies
ISBN:
Category : Technology & Engineering
Languages : en
Pages :

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Book Description
International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies publishes a wide spectrum of research and technical articles as well as reviews, experiments, experiences, modelings, simulations, designs, and innovations from engineering, sciences, life sciences, and related disciplines as well as interdisciplinary/cross-disciplinary/multidisciplinary subjects. Original work is required. Article submitted must not be under consideration of other publishers for publications.