國立虎尾科技大學 |

Corporate Financial Reporting and Performance = A New Approach /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Corporate Financial Reporting and Performance/ by Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar.
Reminder of title:	A New Approach /
Author:	Kaymaz, Önder.
other author:	Kaymaz, Özgür.
Description:	XII, 82 p.online resource. :
Contained By:	Springer Nature eBook
Subject:	Accounting. -
Online resource:	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 /
LDR:02529nam a22003855i 4500 001 962709
003 DE-He213
005 20200919140940.0
007 cr nn 008mamaa
008 201211s2015 xxk| s |||| 0|eng d
020 $a 9781137515339 $9 978-1-137-51533-9
024 7 $a 10.1057/9781137515339 $2 doi
035 $a 978-1-137-51533-9
050 4 $a HF5601-5689
072 7 $a KFCF $2 bicssc
072 7 $a BUS001010 $2 bisacsh
072 7 $a KFCF $2 thema
082 0 4 $a 657 $2 23
100 1 $a Kaymaz, Önder. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1257569
245 1 0 $a Corporate Financial Reporting and Performance $h [electronic resource] : $b A New Approach / $c by Önder Kaymaz, Özgür Kaymaz, A. R. Zafer Sayar.
250 $a 1st ed. 2015.
264 1 $a London : $b Palgrave Macmillan UK : $b Imprint: Palgrave Pivot, $c 2015.
300 $a XII, 82 p. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
520 $a 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.
650 0 $a Accounting. $3 561166
650 0 $a Bookkeeping . $3 1253557
650 0 $a Finance, Public. $3 556260
650 1 4 $a Financial Accounting. $3 1108966
650 2 4 $a Accounting/Auditing. $3 669239
650 2 4 $a Public Finance. $3 1104728
700 1 $a Kaymaz, Özgür. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1257570
700 1 $a Sayar, A. R. Zafer. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1257571
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9781137515322
776 0 8 $i Printed edition: $z 9781349703326
776 0 8 $i Printed edition: $z 9781349703319
856 4 0 $u https://doi.org/10.1057/9781137515339
912 $a ZDB-2-PEF
912 $a ZDB-2-SXEF
950 $a Palgrave Economics & Finance Collection (SpringerNature-41136)
950 $a Economics and Finance (R0) (SpringerNature-43720)