標(biāo)題: Titlebook: Creative Accounting; The effectiveness of Trevor Pijper Book 1993 Trevor Pijper 1993 accounting.information.Options.performance.stock marke [打印本頁] 作者: fallacy 時間: 2025-3-21 20:02
書目名稱Creative Accounting影響因子(影響力)
書目名稱Creative Accounting影響因子(影響力)學(xué)科排名
書目名稱Creative Accounting網(wǎng)絡(luò)公開度
書目名稱Creative Accounting網(wǎng)絡(luò)公開度學(xué)科排名
書目名稱Creative Accounting被引頻次
書目名稱Creative Accounting被引頻次學(xué)科排名
書目名稱Creative Accounting年度引用
書目名稱Creative Accounting年度引用學(xué)科排名
書目名稱Creative Accounting讀者反饋
書目名稱Creative Accounting讀者反饋學(xué)科排名
作者: 禁止 時間: 2025-3-21 23:16 作者: 一回合 時間: 2025-3-22 03:18
https://doi.org/10.1007/978-1-349-13244-7accounting; information; Options; performance; stock market作者: 狗舍 時間: 2025-3-22 07:50
,?Neurotisch sein“ hei?t nicht ?krank sein“,n the UK should begin from a point nearly 2000 years ago is open to debate but the Parable of the Dishonest Steward seems a useful place to start. It may not be the earliest known reference to the existence of financial reporting but I can think of few better descriptions of its purpose. Fearing tha作者: SAGE 時間: 2025-3-22 12:12 作者: indignant 時間: 2025-3-22 13:51
,?Neurotisch sein“ hei?t nicht ?krank sein“,es of the preparer is significant. The article also reveals the perceived need to expose deception, lest shareholders be misled into making economic decisions they might later regret. The proposition that accounting could be ‘creative’ in its ability to portray a picture vastly different to the unde作者: indignant 時間: 2025-3-22 18:58
,?Neurotisch sein“ hei?t nicht ?krank sein“,e reporting entity. The second of these is information about its financial performance. . To most users, this means a statement showing whether it has made a profit or a loss. Their understanding of the profit concept is probably similar to the Concise Oxford Dictionary’s definition of the term:.The作者: considerable 時間: 2025-3-22 22:00
,Sind Diktatoren M?nner des Mutes?,arkable about this statement. An equivalent is to be found in the annual report of virtually every UK company. Its significance derives from the importance it attaches to the balance sheet as an indicator of financial strength. As noted in Chapter 3, existing and potential investors are likely to ta作者: regale 時間: 2025-3-23 02:34 作者: adjacent 時間: 2025-3-23 09:29 作者: painkillers 時間: 2025-3-23 13:43
,Sind Diktatoren M?nner des Mutes?,unt and the balance sheet. The disadvantages of relying on these two statements as the primary sources of financial information about the reporting entity have been stressed throughout this book. The purpose of this chapter is to examine whether closer analysis of the funds statement might have assi作者: 符合你規(guī)定 時間: 2025-3-23 17:05 作者: 蠟燭 時間: 2025-3-23 20:42 作者: tenosynovitis 時間: 2025-3-23 23:21 作者: Defraud 時間: 2025-3-24 04:45 作者: recession 時間: 2025-3-24 06:31 作者: Ophthalmologist 時間: 2025-3-24 11:13
,?Neurotisch sein“ hei?t nicht ?krank sein“,cial adaptability’. of the reporting entity. To use more common terminology, financial statements have to include a balance sheet, a profit and loss account, a statement of total recognised gains and losses and a statement of cash flows, in addition to various note disclosures.作者: micronutrients 時間: 2025-3-24 17:51
All of the People, All of the Time?,ing at approximately 260p each. Impressed by the strength of trading in Polly Peck’s food and electronics divisions, the Carr, Kitcat & Aitken analyst predicted a substantial improvement in pre-tax profit in 1990 and 1991. He recommended that Polly Peck’s shares be bought at their current price of 260p.作者: 消音器 時間: 2025-3-24 22:17 作者: Diuretic 時間: 2025-3-25 03:12
Book 1993red prominently in the financial press.Creative Accountingquestions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? Wha作者: 非實體 時間: 2025-3-25 06:22 作者: tic-douloureux 時間: 2025-3-25 08:08
,Financial Reporting — Serving a Useful Purpose?,may not be the earliest known reference to the existence of financial reporting but I can think of few better descriptions of its purpose. Fearing that his property had been squandered, the rich man wanted information about his financial affairs. He therefore asked for a suitable account to be drawn up.作者: 效果 時間: 2025-3-25 12:49
,Sind Diktatoren M?nner des Mutes?,sted users of the last financial statements produced by Polly Peck International PLC. It also questions whether the traditional ratio based approach to financial analysis is capable of dealing with the uncertainties, estimates and predictions which underlie the preparation of the profit and loss account and the balance sheet.作者: 巫婆 時間: 2025-3-25 16:16
,?Neurotisch sein“ hei?t nicht ?krank sein“,rofit or a loss. It requires companies to draw up a profit and loss account using one of four prescribed formats. Format 1, the most commonly used format, specifies that the profit and loss account should consist of the following items (unless special circumstances require them to be adapted): .作者: Medicaid 時間: 2025-3-25 20:57
,Sind Diktatoren M?nner des Mutes?,ance sheet provides evidence of its successful implementation. The purpose of this chapter is to examine whether the balance sheet is capable of providing valuable information about the reporting entity’s financial position.作者: JEER 時間: 2025-3-26 00:23 作者: Dissonance 時間: 2025-3-26 08:05 作者: carotenoids 時間: 2025-3-26 08:36 作者: JAMB 時間: 2025-3-26 13:38
,Achieving Utopia — Options for the Future,ng the preparation of OFRs of the desired quality.’. It hopes that ‘the existence of the ASB Statement would establish a benchmark for disclosure which investors, analysts and financial journalists would treat as a reference point in their evaluation of the standards of reporting by large companies.’作者: Agility 時間: 2025-3-26 18:57 作者: 心胸狹窄 時間: 2025-3-26 22:48
,?Neurotisch sein“ hei?t nicht ?krank sein“,ing money by showing them ‘where to find the information and how to perform the calculations needed to spot creative accounting techniques.’ . That accounting could be used as a tool to distort the user’s view of the underlying reality is a concept far removed from the purpose of financial reporting as previously defined.作者: INTER 時間: 2025-3-27 01:30
,Sind Diktatoren M?nner des Mutes?,, the FRS requires, as a primary statement, a statement of total recognised gains and losses to show the extent to which shareholders’ funds have increased or decreased from all the various gains and losses recognised in the period.’作者: 治愈 時間: 2025-3-27 08:18 作者: LAVE 時間: 2025-3-27 12:04 作者: MURKY 時間: 2025-3-27 15:17
Responding to the Crisis,, the FRS requires, as a primary statement, a statement of total recognised gains and losses to show the extent to which shareholders’ funds have increased or decreased from all the various gains and losses recognised in the period.’作者: POINT 時間: 2025-3-27 18:38 作者: lymphoma 時間: 2025-3-27 23:34 作者: 墻壁 時間: 2025-3-28 03:00 作者: 性別 時間: 2025-3-28 07:29
The New Financial Reporting Regime in the UK,etting accounting standards in the UK and Ireland. Chaired by Sir Ronald Dearing, it presented its report in September 1988. The Committee’s recommendations have led to radical changes in the financial reporting environment. They represent an attempt to improve the quality of financial reporting by 作者: BUMP 時間: 2025-3-28 11:18
,What is ‘Creative Accounting’?,es of the preparer is significant. The article also reveals the perceived need to expose deception, lest shareholders be misled into making economic decisions they might later regret. The proposition that accounting could be ‘creative’ in its ability to portray a picture vastly different to the unde作者: 笨拙的我 時間: 2025-3-28 18:15 作者: NOTCH 時間: 2025-3-28 20:44
Gearing and the Balance Sheet,arkable about this statement. An equivalent is to be found in the annual report of virtually every UK company. Its significance derives from the importance it attaches to the balance sheet as an indicator of financial strength. As noted in Chapter 3, existing and potential investors are likely to ta作者: 同謀 時間: 2025-3-29 02:16 作者: 掙扎 時間: 2025-3-29 06:50 作者: GROG 時間: 2025-3-29 08:50
The Collapse of Polly Peck International,unt and the balance sheet. The disadvantages of relying on these two statements as the primary sources of financial information about the reporting entity have been stressed throughout this book. The purpose of this chapter is to examine whether closer analysis of the funds statement might have assi作者: Osteoarthritis 時間: 2025-3-29 13:43
Responding to the Crisis,o one of the consequences of the Polly Peck International disaster. The apparent failure of accounting standards to provide users with a reliable indicator of financial performance was clearly of concern to the body responsible for issuing them. On 29 October 1992, the ASB issued FRS 3 .. As discuss作者: 老巫婆 時間: 2025-3-29 18:24
,Achieving Utopia — Options for the Future,al Review (OFR). Although the document was issued by the body responsible for setting accounting standards in the UK, the OFR would not have the status of an accounting standard. The reason for this was explained in paragraph 3 of the discussion paper:.The approach outlined above contrasts with that
