Indecent disclosure: gilding the corporate lily
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cambridge u.a.
Cambridge Univ. Press
2007
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references (p. 220-266) and index Indecent disclosure : omitted factor in unexpected failure? -- Independence : a misplaced quest for honesty -- Governance overload : a contestable strategy -- A very peculiar practice : accounting under scrutiny -- A most peculiar practice : auditing under the microscope -- The sound of one hand clapping -- Commerce without conscience : group enterprise or separate legal entity? -- Groupthink : fact or fiction? -- An alternative group therapy to consolidation accounting -- 'Patching' : past, present, prospect |
| Physical Description: | XXI, 274 S. Ill. 23 cm |
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| 245 | 1 | 0 | |a Indecent disclosure |b gilding the corporate lily |c Frank Clarke ; Graeme Dean |
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| 500 | |a Includes bibliographical references (p. 220-266) and index | ||
| 500 | |a Indecent disclosure : omitted factor in unexpected failure? -- Independence : a misplaced quest for honesty -- Governance overload : a contestable strategy -- A very peculiar practice : accounting under scrutiny -- A most peculiar practice : auditing under the microscope -- The sound of one hand clapping -- Commerce without conscience : group enterprise or separate legal entity? -- Groupthink : fact or fiction? -- An alternative group therapy to consolidation accounting -- 'Patching' : past, present, prospect | ||
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| 650 | 4 | |a Corporations / Accounting | |
| 650 | 4 | |a Corporate debt | |
| 650 | 4 | |a Business ethics | |
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| 650 | 7 | |a Bedrijfsethiek |2 gtt | |
| 650 | 7 | |a Corporate governance |2 gtt | |
| 650 | 7 | |a Faillissement |2 gtt | |
| 650 | 4 | |a Business ethics | |
| 650 | 4 | |a Business failures | |
| 650 | 4 | |a Corporate debt | |
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| adam_text | Contents
List of illustrations pagevi
List of figures vii
List of tables viii
Dramatis personae ix
List of abbreviations xiii
Acknowledgements xx
Prologue: gilding the corporate lily 1
1 Indecent disclosure: omitted factor in unexpected failure? 14
2 Independence: a misplaced quest for honesty 33
3 Governance overload: a contestable strategy 51
4 A very peculiar practice: accounting under scrutiny 65
5 A most peculiar practice: auditing under the microscope 85
6 The sound of one hand clapping 106
7 Commerce without conscience: group enterprise or separate
legal entity? 128
8 Groupthink: fact or fiction? 160
9 An alternative group therapy to consolidation accounting 187
10 Patching : past, present, prospect 211
Notes 220
Bibliography 252
Index 267
Illustrations
1. Alan Bond (cartoon) page 5
2. Executives rush share options (cartoon) 56
3. Welcome to Wombat s Crossing (cartoon) 81
4. FAI men puff profits of HIH (cartoon) 92
5. WorldCom, Enron accounting standards figures from bum
(cartoon) 109
6. A history of accounting (cartoon) 113
7. Ansett bales [sic] out of ASL (cartoon) 148
8. WorldCom, Enron Accountancy Standards cooked books
(cartoon) 157
Figures
2.1 Samuel Insull s top heavy pyramid (extract) page 36
4.1 Indicative ASX listed company: 2006 consolidated balance sheet
items 82
7.1 Preliminary analysis of the September Transactions 140
7.2 James Hardie Group following asbestos separation
on 16 February 2001 144 145
8.1 Number of new deeds 164
9.1 Maxwell group structure 196
9.2 Inter entity indebtedness matrix Hooker Corporation 209
Tables
2.1 Categories of restatements and category descriptions page 43
4.1 Company losses in nominal and scaled dimensions,
and % of losses to GDP 72
4.2 Major US accounting investigations/lawsuits (as of 30 June 2002;
updated as at 31 December 2006) 77
7.1 Details of back to back loans used in Bond Corporation Group 134
7.2 HIH actions against officers 154 155
8.1 Officers perceptions of deed functions 168
8.2 Deed structure strategically selective or perfunctory? 171
8.3 Perceptions about solvency 176
8.4 Perceptions about applicability of pooling 182
8.5 Perceptions about set off 183
8.6 Perceptions about opting in 185
9.1 Hypothetical statements of financial position of H Ltd, A Ltd,
and B Ltd, as at 30 June 2009 205
9.2 H Ltd statement of financial position 206
|
| adam_txt |
Contents
List of illustrations pagevi
List of figures vii
List of tables viii
Dramatis personae ix
List of abbreviations xiii
Acknowledgements xx
Prologue: gilding the corporate lily 1
1 Indecent disclosure: omitted factor in unexpected failure? 14
2 Independence: a misplaced quest for honesty 33
3 Governance overload: a contestable strategy 51
4 A very peculiar practice: accounting under scrutiny 65
5 A most peculiar practice: auditing under the microscope 85
6 The sound of one hand clapping 106
7 Commerce without conscience: group enterprise or separate
legal entity? 128
8 Groupthink: fact or fiction? 160
9 An alternative group therapy to consolidation accounting 187
10 'Patching': past, present, prospect 211
Notes 220
Bibliography 252
Index 267
Illustrations
1. 'Alan Bond'(cartoon) page 5
2. 'Executives rush share options' (cartoon) 56
3. 'Welcome to Wombat's Crossing'(cartoon) 81
4. 'FAI men puff profits of HIH' (cartoon) 92
5. 'WorldCom, Enron accounting standards figures from bum'
(cartoon) 109
6. 'A history of accounting'(cartoon) 113
7. 'Ansett bales [sic] out of ASL'(cartoon) 148
8. 'WorldCom, Enron Accountancy Standards cooked books'
(cartoon) 157
Figures
2.1 Samuel Insull's'top heavy pyramid'(extract) page 36
4.1 Indicative ASX listed company: 2006 consolidated balance sheet
items 82
7.1 Preliminary analysis of the 'September Transactions' 140
7.2 James Hardie Group following asbestos separation
on 16 February 2001 144 145
8.1 Number of new deeds 164
9.1 Maxwell group structure 196
9.2 Inter entity indebtedness matrix Hooker Corporation 209
Tables
2.1 Categories of restatements and category descriptions page 43
4.1 Company losses in nominal and scaled dimensions,
and % of losses to GDP 72
4.2 Major US accounting investigations/lawsuits (as of 30 June 2002;
updated as at 31 December 2006) 77
7.1 Details of back to back loans used in Bond Corporation Group 134
7.2 HIH actions against officers 154 155
8.1 Officers'perceptions of deed functions 168
8.2 Deed structure strategically selective or perfunctory? 171
8.3 Perceptions about solvency 176
8.4 Perceptions about applicability of'pooling' 182
8.5 Perceptions about'set off' 183
8.6 Perceptions about'opting in' 185
9.1 Hypothetical statements of financial position of H Ltd, A Ltd,
and B Ltd, as at 30 June 2009 205
9.2 H Ltd statement of financial position 206 |
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| spelling | Clarke, Frank L. Verfasser aut Indecent disclosure gilding the corporate lily Frank Clarke ; Graeme Dean 1. publ. Cambridge u.a. Cambridge Univ. Press 2007 XXI, 274 S. Ill. 23 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references (p. 220-266) and index Indecent disclosure : omitted factor in unexpected failure? -- Independence : a misplaced quest for honesty -- Governance overload : a contestable strategy -- A very peculiar practice : accounting under scrutiny -- A most peculiar practice : auditing under the microscope -- The sound of one hand clapping -- Commerce without conscience : group enterprise or separate legal entity? -- Groupthink : fact or fiction? -- An alternative group therapy to consolidation accounting -- 'Patching' : past, present, prospect Business failures Corporations / Accounting Corporate debt Business ethics Accounting gtt Bedrijfsethiek gtt Corporate governance gtt Faillissement gtt Corporations Accounting Bilanzfälschung (DE-588)4198491-2 gnd rswk-swf Bilanzierungsfehler (DE-588)4128342-9 gnd rswk-swf Insolvenz (DE-588)4072843-2 gnd rswk-swf Bilanzfälschung (DE-588)4198491-2 s Insolvenz (DE-588)4072843-2 s DE-604 Bilanzierungsfehler (DE-588)4128342-9 s Dean, Graeme W. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016223846&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Clarke, Frank L. Dean, Graeme W. Indecent disclosure gilding the corporate lily Business failures Corporations / Accounting Corporate debt Business ethics Accounting gtt Bedrijfsethiek gtt Corporate governance gtt Faillissement gtt Corporations Accounting Bilanzfälschung (DE-588)4198491-2 gnd Bilanzierungsfehler (DE-588)4128342-9 gnd Insolvenz (DE-588)4072843-2 gnd |
| subject_GND | (DE-588)4198491-2 (DE-588)4128342-9 (DE-588)4072843-2 |
| title | Indecent disclosure gilding the corporate lily |
| title_auth | Indecent disclosure gilding the corporate lily |
| title_exact_search | Indecent disclosure gilding the corporate lily |
| title_exact_search_txtP | Indecent disclosure gilding the corporate lily |
| title_full | Indecent disclosure gilding the corporate lily Frank Clarke ; Graeme Dean |
| title_fullStr | Indecent disclosure gilding the corporate lily Frank Clarke ; Graeme Dean |
| title_full_unstemmed | Indecent disclosure gilding the corporate lily Frank Clarke ; Graeme Dean |
| title_short | Indecent disclosure |
| title_sort | indecent disclosure gilding the corporate lily |
| title_sub | gilding the corporate lily |
| topic | Business failures Corporations / Accounting Corporate debt Business ethics Accounting gtt Bedrijfsethiek gtt Corporate governance gtt Faillissement gtt Corporations Accounting Bilanzfälschung (DE-588)4198491-2 gnd Bilanzierungsfehler (DE-588)4128342-9 gnd Insolvenz (DE-588)4072843-2 gnd |
| topic_facet | Business failures Corporations / Accounting Corporate debt Business ethics Accounting Bedrijfsethiek Corporate governance Faillissement Corporations Accounting Bilanzfälschung Bilanzierungsfehler Insolvenz |
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