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Improving Reliability of Accounting Information

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

Book Description

Improving Accounting Reliability

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

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.

DOD information services improved pricing and financial management practices needed for business area : report to the chairman, Subcommittee on Military Readiness, Committee on National Security, House of Representatives

Author:
Publisher: DIANE Publishing
ISBN: 1428975764
Category :
Languages : en
Pages : 69

Book Description

The Routledge Companion to Accounting, Reporting and Regulation

Author: Carien van Mourik
Publisher: Routledge
ISBN: 1136243496
Category : Business & Economics
Languages : en
Pages : 495

Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

The Decision Usefulness of Additional Fair Value Disclosures

Author: Theresa Herrmann
Publisher: Springer
ISBN: 3658248327
Category : Business & Economics
Languages : en
Pages : 181

Book Description
Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm’s key asset.

Accounting Information Systems for Decision Making

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

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.

Improving Reliability of Accounting Information

Improving Accounting Reliability

DOD information services improved pricing and financial management practices needed for business area : report to the chairman, Subcommittee on Military Readiness, Committee on National Security, House of Representatives

The Routledge Companion to Accounting, Reporting and Regulation

The Decision Usefulness of Additional Fair Value Disclosures

Accounting Information Systems for Decision Making

Judgment and Decision-Making Research in Accounting and Auditing

Improving Business Reporting

Research on Professional Responsibility and Ethics in Accounting

Compliance with the Federal Financial Management Improvement Act of 1996