Contributions

  • Christian Leuz (Editor) - Contributor
  • Dieter Pfaff (Editor) - Contributor
  • Anthony Hopwood (Editor) - Contributor

Publication

2005-10-08 - Oxford University Press, USA

Language

English

Word Count

110,000 words, Guess

Page Count

440 pages

Identifiers

  • Internet Archiveeconomicspolitic00leuz
  • ISBN-100199286787
  • ISBN-139780199286782
  • Goodreads3342873
  • Better World Books9780199286782
and 1 more

Classifications

  • LCCHF5625

First Sentence

Consider the following examples of financial accounting "insights": (a) investors always prefer more information to less; (b) more disclosure by firms is useful since it increases the amount of information in capital markets; (c) regulators must force firms to disclose information, otherwise they would conceal bad news; (d) if firms can "lie" in their disclosures without threat of being caught, they will do so, therefore markets must be protected from reacting to such information; (e) earnings management is a bad thing, and regulators should reduce accounting choices; (f) management evaluation should be based solely on controllable financial results; (g) effective auditing deters management from making erroneous financial reports.

Subjects

Other Editions

  • The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and PracticeOxford University Press, USA2005-10-08

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