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Corporate Financial Reporting and Performance = A New Approach /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Corporate Financial Reporting and Performance/ by Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar.
其他題名:	A New Approach /
作者:	Kaymaz, Önder.
其他作者:	Kaymaz, Özgür.
面頁冊數:	XII, 82 p.online resource. :
Contained By:	Springer Nature eBook
標題:	Accounting. -
電子資源:	https://doi.org/10.1057/9781137515339
ISBN:	9781137515339

Corporate Financial Reporting and Performance = A New Approach /
Kaymaz, Önder.

Corporate Financial Reporting and PerformanceA New Approach /[electronic resource] :by Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar. - 1st ed. 2015. - XII, 82 p.online resource.

Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.

ISBN: 9781137515339

Standard No.: 10.1057/9781137515339doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5601-5689

Dewey Class. No.: 657

Corporate Financial Reporting and Performance = A New Approach /
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