Quality financial reporting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York
McGraw-Hill
2002
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | xxiv, 337 p. ill. : 24 cm |
| ISBN: | 0071387420 |
Staff View
MARC
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| 100 | 1 | |a Miller, Paul B. W. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Quality financial reporting |c Paul B.W. Miller, Paul R. Bahnson |
| 264 | 1 | |a New York |b McGraw-Hill |c 2002 | |
| 300 | |a xxiv, 337 p. |b ill. : 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Corporations |x Accounting | |
| 650 | 4 | |a Financial statements | |
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Record in the Search Index
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| adam_text | Pre Test xiii
Prologue xvii
SECTION I FOUR AXIOMS AND SEVEN DEADLY SINS
Chapter 1
Foundation for a Revolution 3
The Quality Financial Reporting Revolution 4
The Four Axioms 6
A Different Slant 7
Using the Axioms to Define Financial Reporting Strategies 8
Summary 11
Chapter 2
The Seven Deadly Sins of Financial Reporting 13
A Brief Background 14
Underestimating the Capital Markets 17
Obfuscating 18
Hyping and Spinning 19
Smoothing 20
Minimum Reporting 21
Minimum Auditing 23
Preparation Cost Myopia 24
Summary of the Sins 26
It Isn t the Ethics as Much as the Economics 26
SECTION II GAAP AREN T GOOD ENOUGH
Chapter 3
Financial Reporting in the U.S. and Elsewhere 31
A Brief History 31
Where Does the Information Go, and How Is It Used? 35
What Does This Model Mean for QFR? 39
The U.S. System—As Good as It Gets? 40
Chapter 4
Why GAAP Aren t Good Enough 43
The GAAP Due Process 44
Understanding What GAAP Can and Cannot Do 48
Summing Up 49
Proof in the Pudding 51
What s the Point? 57
Chapter 5
PEAP, WYWAP, and POOP 60
What Should Financial Reporting Accomplish? 63
What Should Financial Statements Contain? 65
How GAAP Aren t Good Enough 67
Almost the Final Word 78
An Ethical Insight 78
SECTION III BUILDING CONFIDENCE IN QUALITY
FINANCIAL REPORTING
Chapter 6
The QFR Strategy for Overcoming the Old Obstacles 83
The Basic Situation 83
Three Places to Start 87
What About GAAP? 89
A New Strategy 91
Why QFR Makes More Sense than the Status Quo 92
The Wrong Role for Regulators 93
Some Thoughts on Regulation and Deregulation 94
A Closing International Thought 96
Chapter 7
Financial Analysts Speak Their Minds 98
The AIMR Monograph 98
The Capital Markets Are Markets 99
The Four Axioms 103
The Seven Deadly Sins of Financial Reporting 104
GAAP Aren t Good Enough 110
Timeliness 115
Summary 116
Chapter 8
The Weight of the Evidence 118
Survey Based Studies 119
Notable Experts 127
Summary 137
Chapter 9
Academic Research—The Empiricists Strike Back 138
Empiricism 138
Methodology 140
Information Quality and Its Results 142
Research on Information Quality 143
Welker 144
Lang and Lundholm 146
Botosan 147
Sengupta 148
Healy, Hutton, and Palepu 150
Lang and Lundholm, the Sequel 151
Barth, Hall, Kurtzman, Wei, and Yago 152
Summary 154
Chapter 10 State Your Objections! 155
You Can t Make Me! 156
That s Proprietary Information. 156
The Markets Aren t That Efficient. 158
It s Too Expensive. 160
No One Else Is Doing It. 163
I Don t Have the Information Handy. 165
I Might Get Sued. 166
But What if I Have to Report Bad News? 168
It ll Make Us Look Volatile. 170
The Users Won t Understand. 171
That s Disclosure Overload. 172
One More Time 172
SECTION IV HOW CLOSE ARE YOU TO QFR?
Chapter 11
It s Time for an Attitude Check 177
This Is a Test 177
How Did You Do? 189
Chapter 12
It s Time to Check Your Choices 192
Another Test 192
The Big Picture 203
Chapter 13
How Are Things Between You and Your Auditor? 206
The Final Test 207
The Big Big Picture 218
SECTION V GETTING STARTED
Chapter 14
Filling in the GAAP Gaps 223
Filling in the GAAP 224
Enhanced GAAP Financial Statements 227
Supplemental Disclosures 228
Auditor Involvement 231
Reporting Frequency 232
Summary 234
Chapter 15
Reporting Market Values 235
The Old Issue 235
Some History 237
Is There a Demand for Market Value Information? 239
The Users Speak 240
Reliability 242
An In Process Summary 244
Comparability 244
Inflation and Measurement 245
The Realization Issue 246
Making the Move to Market Values 249
One More Time, the Users Speak 251
Chapter 16
How to Do QFR—Part I 254
Cost Accounting 255
Inventory Flows 256
Investments 258
Leases 260
Property, Plant, and Equipment 261
Intangible Assets 263
Business Combinations 265
Receivables and Payables 266
Chapter 17
How to Do QFR—Part II 271
Cash Flows 271
Pensions and Other Benefits 275
Stock Options 280
Earnings per Share 283
Reporting Frequency 285
Other Points 287
In Closing 288
SECTION VI FINISHING UP
Chapter 18
QFR and Standard Setting 293
Oil and Water? 293
A Whole New Motivation for Standard Setters 295
A Whole New Search 296
A Whole New Political System 297
A Whole New Kind of Output 299
A Whole New Kind of Agency 301
Conclusion 302
Chapter 19
How Not to Do QFR—The Enron Case Study 303
What Happened at Enron? 304
Enron and the Seven Deadly Sins of Financial Reporting 309
The Questionnaires 320
Some Closing Thoughts 322
Post Test 327
Index 331
|
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| illustrated | Illustrated |
| indexdate | 2024-07-09T19:02:55Z |
| institution | BVB |
| isbn | 0071387420 |
| language | English |
| lccn | 2002005272 |
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| physical | xxiv, 337 p. ill. : 24 cm |
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| spelling | Miller, Paul B. W. Verfasser aut Quality financial reporting Paul B.W. Miller, Paul R. Bahnson New York McGraw-Hill 2002 xxiv, 337 p. ill. : 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Corporations Accounting Financial statements Qualität (DE-588)4047966-3 gnd rswk-swf Geschäftsbericht (DE-588)4129201-7 gnd rswk-swf Geschäftsbericht (DE-588)4129201-7 s Qualität (DE-588)4047966-3 s DE-604 Bahnson, Paul R. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009875697&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Miller, Paul B. W. Quality financial reporting Corporations Accounting Financial statements Qualität (DE-588)4047966-3 gnd Geschäftsbericht (DE-588)4129201-7 gnd |
| subject_GND | (DE-588)4047966-3 (DE-588)4129201-7 |
| title | Quality financial reporting |
| title_auth | Quality financial reporting |
| title_exact_search | Quality financial reporting |
| title_full | Quality financial reporting Paul B.W. Miller, Paul R. Bahnson |
| title_fullStr | Quality financial reporting Paul B.W. Miller, Paul R. Bahnson |
| title_full_unstemmed | Quality financial reporting Paul B.W. Miller, Paul R. Bahnson |
| title_short | Quality financial reporting |
| title_sort | quality financial reporting |
| topic | Corporations Accounting Financial statements Qualität (DE-588)4047966-3 gnd Geschäftsbericht (DE-588)4129201-7 gnd |
| topic_facet | Corporations Accounting Financial statements Qualität Geschäftsbericht |
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