Corporate Governance and Financial Reporting (mit Leibfried, Peter)
Journal
Corporate Ownership & Control
ISSN
1727-9232
ISSN-Digital
1810-3057
Type
journal article
Date Issued
2007-08-01
Author(s)
Abstract
This paper examines the link between financial reporting and corporate governance. Based on empirical examples of the recent confidence crisis in financial reporting and within an information economics framework, the fundamental case is being established. Then, the core elements of financial reporting are being presented. Based on an analysis of various international accounting standards frameworks, the demands financial reporting has to meet from a corporate governance-perspective are identified. A review of cases and literature reveals challenges which remain.
Language
English
Keywords
Corporate Governance and Financial Reporting
HSG Classification
contribution to practical use / society
Refereed
No
Publisher
Virtus Interpress
Publisher place
Sumy
Volume
4
Number
4
Start page
397
End page
400
Pages
4
Subject(s)
Eprints ID
43379
File(s)![Thumbnail Image]()
open.access
Name
Volume 4, issue 4, Summer 2007 - continued - 3_adj.pdf
Size
172.92 KB
Format
Adobe PDF
Checksum (MD5)
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