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   系統號碼831290
   書刊名Disruption in financial reporting : a post-pandemic view of the future of corporate reporting /
   主要著者Bhaskar, Krish N., 1945- author.
   其他著者Flower, John, 1934-;Sellers, Rod,
   出版項New York, NY : Routledge, 2021.
   索書號HG4028.B2.B44 2021
   ISBN9780367222178(hardcover)
   標題Financial statements.
Corporations-Finance.
Auditing.
Auditing.-fast-(OCoLC)fst00821166
Corporations-Finance.-fast-(OCoLC)fst00879841
Financial statements.-fast-(OCoLC)fst00924782
   叢書名Disruption in financial reporting and auditing;Disruptions in financial reporting and auditing.
   
    
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內容簡介"Since the global financial crisis of 2007-8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Yet the flow of meaningful information to shareholders and the public has deteriorated. This concise book argues that the changes have simply masked an increase in the use of corporate PR and impression management simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts and tables. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. Providing a compelling exploration of the industry's failings and present difficulties, and the impact of future disruption this timely thought provoking book will be of great interest to students, researchers, professionals and policy makers in accounting, financial reporting, financial statement analysis and governance"--

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