ENGLISH

Accounting Standards: True or False? : True or False?

By R. A. Rayman

Book information

Publisher
Taylor & Francis Group
Year
2005
ISBN
9781134183586, 9780415377805
LCC
HF5626 -- .R39 2006eb
Language
english
Format
EPUB
Filesize
4 MB (3748364 bytes)
Pages
241\0
Time added
2023-08-05 14:16:44
International Accounting Standards Board; BUS00000

Description

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.

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