Management activities in financial reports: debates and understanding standard-setters' international harmonization effort

Article Abstract:

A framework of ten steps is presented which will allow managers to consider the main issues involved in reporting management activity in financial accounts. A table of the ten-step framework, which is intended to give managers an insight into the key accounting problems associated with their activities, is included.

Reporting & Disclosure, Management, Corporation reports, Company reports

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The value relevance of accounting: the rest of the story

Article Abstract:

Research is presented concerning the influence of reporting approaches on the evaluation of a company's performance by analysts and the media. The effect which media reports of fraud have on a company's value is discussed.

Analysis, Economic aspects, Prices and rates, Securities, Securities prices, Fraud, Financial statements

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Reporting practices: Potential lessons from Cendant Corporation

Article Abstract:

A case analysis of Cendant, a business and consumer services corporation, provides guidelines to improve managers' evaluation of risk.

Methods, Risk management

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